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Cal. Revenue and Taxation Code § 13403

Cal. Revenue and Taxation Code § 13403

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 13403, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920209
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“Personal representative” means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this state, any person who is in actual or constructive possession of any property included in the gross estate of the decedent.