§ 14651. Court Jurisdiction—Resident Decedent.

Source: https://govt.westlaw.com/calregs/Document/IE8DFCA934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In the case of a decedent who died a resident of California, the superior court of the county in which he last resided 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 him.

Note: Reference: Section 14651, Revenue and Taxation Code; Section 301, Probate Code.