California Statutes
§ 16881. — 16881. (Added by Stats. 1977, Ch. 1079.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 9.5. PART 9.5. GENERATION SKIPPING TRANSFER TAX·Ch. 6. CHAPTER 6. Court Jurisdiction and Procedure Generally·Art. 1. ARTICLE 1. Court Jurisdiction
In the case of a transferor who was not a resident of this state at the date of any generation skipping transfer made by him, the superior court of the county in which any of the transferor’s real property is situated, or, if he has no real property in this state, the superior court of the county in which any of his personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the transferor has property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction.
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California § 16881. (16881. (Added by Stats. 1977, Ch. 1079.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1977, Ch. 1079.