California Statutes
§ 13403. — 13403. (Added by Stats. 1982, Ch. 1535, Sec. 15.)
California § 13403.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 8.PART 8. PROHIBITION OF GIFT AND DEATH TAXES
Ch. 2.CHAPTER 2. Definitions
This text of California § 13403. (13403. (Added by Stats. 1982, Ch. 1535, Sec. 15.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 13403. (2026).
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.
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Legislative History
Added by Stats. 1982, Ch. 1535, Sec. 15.
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Bluebook (online)
California § 13403., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/13403..