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HomeProbate CodeDiv. 3Pt. 3Ch. 2§ 1312 Inheritance Tax Appeals

§ 1312 Inheritance Tax Appeals

Probate Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 1312 Inheritance Tax Appeals

This law lets someone appeal a decision about inheritance tax, even after an older law was removed.

Key Takeaways

  • •You can appeal a tax order or a decision that no tax is due.
  • •The appeal is allowed even though an earlier law was repealed.
  • •The appeal must follow the normal court procedures.

Example

A person inherits a house and the tax office says no inheritance tax is owed, but the person wants to challenge that decision.

The person can file an appeal to ask a court to review the tax office's decision, because this statute allows appeals on inheritance tax orders.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 1312 Inheritance Tax Appeals

Notwithstanding the repeal of former Section 1297 by Chapter 1199 of the Statutes of 1988, an appeal may be taken from an order or the refusal to make an order fixing an inheritance tax or determining that none is due. (Added by Stats. 1997, Ch. 724, Sec. 11. Effective January 1, 1998.)

Last verified: January 11, 2026

Key Terms

inheritance taxappealorderformer Section 1297

Related Statutes

  • § 1215 Delivery By Mail
  • § 1217 Default Service Method
  • § 1310 Appeal Stays Judgment Operation
  • § 1311 Fiduciary Acts Valid After Reversal
  • § 1452 No Jury Trial Right

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Probate Code. Section 1312.
View Official Source