California Statutes
§ 14001. — 14001. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California § 14001.
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 § 14001. (14001. (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 § 14001. (2026).
Text
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.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.
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Bluebook (online)
California § 14001., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/14001..