PROB §6805: (a) Subject to subdivision (b), all intangible property owned by the decedent that is subject to the control of a superior court of this state for purposes of administration under this code escheats t

(a) Subject to subdivision (b), all intangible property owned by the decedent that is subject to the control of a superior court of this state for purposes of administration under this code escheats to this state in accordance with Section 6800 whether or not the decedent was domiciled in this state at the time of the decedent’s death. (b) The property described in subdivision (a) does not escheat to this state but goes to another jurisdiction if the other jurisdiction claims the property and establishes all of the following: (1) The other jurisdiction is entitled to the property under its laws. (2) The decedent was domiciled in that jurisdiction at the time of the decedent’s death. (3) This state has the right to escheat and take intangible property being administered as part of a decedent’s estate in that jurisdiction if the decedent was domiciled in this state at the time of the decedent’s death.