Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13403 — Definitions
Cal. Rev. & Tax. Code § 13403
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 13403 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.