{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13403","citation":"Rev. & Tax. Code, § 13403","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 2. Definitions [13401. - 13411.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-2"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>“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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-13403","source":"California Legislative Information bulk export (pubinfo)"}