The Controller may make a determination of the taxability, tax liability, and amount of tax on transfers subject to tax in any case where no court proceeding is pending or likely to be filed, or should in the opinion of the Controller be filed, in which such a determination may be made. Court proceedings in which a tax may be determined include a probate of decedent's estate (Revenue and Taxation Code Sections 14501-14515), petition by Controller (Revenue and Taxation Code Sections 14531-14537), petition by interested party (Revenue and Taxation Code Sections 14551-14555), actions to quiet title (Revenue and Taxation Code Sections 14571-14577) and petition to establish fact of death (Probate Code Section 1174).

Note: Reference: Section 14560, Revenue and Taxation Code.