Rev. & Tax. Code, § 14002 · Article 1. Court Jurisdiction
Rev. & Tax. Code, § 14002
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
In the case of a decedent who was not a resident of this state at the time of his or her death, the superior court of the county in which the decedent’s real property is situated, or, if he or she had no real property in this state, the superior court of the county in which any of his or her personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the decedent leaves property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction.
Notes and commentary — not statutory text
History
Added by Stats. 1982, Ch. 1535, Sec. 15.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=14002.
- Text hash
- sha256 9133b56ad2d7e17c6e62c8a5e84e2e354e3ef602ed7e09e4138e9765beca9235
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.