“The court in which the action is filed must be competent under California law to render a judgment; i.e., the state constitution or statutes must empower it to adjudicate the type of lawsuit involved and to render a judgment for the amount in controversy. The principle of ‘subject matter jurisdiction’ relates to the inherent authority of the court involved to deal with the case or matter before it.”
[California Practice Guide: Civil Procedure Before Trial [citations to primary sources omitted]]