Revenue and Taxation Code section 14001

In a case where a deceased resident of this state leaves no estate subject to probate administration, the superior court in which the decedent resided at the date of death shall hear and determine all questions relative to any tax imposed by this part.

Source: Section 14001, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14001. (accessed May 10, 2025).

14000
14001
14002

Last Updated

May 10, 2025

§ 14001’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_14001

Original Source: Section 14001, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14001. (last accessed May 10, 2025).