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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 8 - PROHIBITION OF GIFT AND DEATH TAXES
CHAPTER 2 - Definitions
Section 13403.
Universal Citation:
CA Rev & Tax Code § 13403 (2025)
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13403. “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.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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