What does the statute of descent and distribution refer to?

The statute of descent and distribution specifically refers to the legal framework that governs how a deceased person's assets are distributed when they die intestate, meaning without a valid will. In such cases, the law determines the heirs who are entitled to inherit the deceased's property, typically based on familial relationships. This ensures that property is passed down in a structured manner according to established laws rather than leaving it to chance or ambiguity.

In contrast, the other options touch on related areas but do not define the statute of descent and distribution accurately. For instance, transferring title by court order may refer to probate processes or situations where the court intervenes. The legal process for distributing assets might encompass various methods and does not exclusively refer to intestate succession. As for inheritance tax, it involves taxation on the transfer of assets rather than the rules governing how those assets are distributed when someone dies without a will. Thus, option B most accurately captures the core function of the statute of descent and distribution.