California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 12 - Court Jurisdiction
Section 14653 - Court Jurisdiction-Nonresident Decedent

Universal Citation: 18 CA Code of Regs 14653
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

In the case of a decedent who died a nonresident of California, the superior court of the county in which any of the decedent's real property is situated, or, if he owned no real property in this State, then the superior court of any county in which any of his personal property is situated, as a rule has jurisdiction to hear and determine all questions relative to any tax imposed by the Inheritance Tax Law on any transfer by the decedent. If the decedent leaves real or personal property in more than one county in this State, the superior court of any such county which first acquires jurisdiction will retain the same to the exclusion of the superior court of any other such county.

NOTE: Reference: Section 14653, Revenue and Taxation Code; Section 301, Probate Code.

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