Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 8.: PART 8. PROHIBITION OF GIFT AND DEATH TAXES/Ch. 8.: CHAPTER 8. Court Jurisdiction and Procedure Generally/Art. 1.: ARTICLE 1. Court Jurisdiction/§ 14000.
California Statutes

§ 14000. — 14000. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 14000.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 8.CHAPTER 8. Court Jurisdiction and Procedure Generally
Art. 1.ARTICLE 1. Court Jurisdiction

This text of California § 14000. (14000. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 14000. (2026).

Text

The superior court which has jurisdiction in probate of the estate of any decedent shall hear and determine all questions relative to any tax imposed by this part, whether the property listed in the estate tax return, or any portion thereof, is in the estate or not.

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Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.
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California § 14000., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/14000..