§ 14001
44 words·~1 min read·
/ca/revenue-and-taxation-code/14001A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.