California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 2.5 > Article 4 – Administrative Provisions
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| § 7397 | All of the administrative provisions of this part not inconsistent … |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 2 > Chapter 2.5 > Article 4 - Administrative Provisions
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.