§ 13403
43 words·~1 min read·
/ca/revenue-and-taxation-code/13403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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.