California Revenue and Taxation Code

§ 13403

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 13403Div. 2 · Part 8 · Ch. 2

Statute text

View on leginfo.ca.gov

“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.

Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.