Cal. RTC § 13403
This is the official text of Cal. RTC § 13403, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
“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.
Status: in_force · Read it on the official government site
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