{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18505.3","citation":"Rev. & Tax. Code, § 18505.3","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 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2"},{"name":"CHAPTER 2. Returns [18501. - 18677.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2"},{"name":"ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.2/chapter-2/article-1"}],"history":"Added by Stats. 2000, Ch. 863, Sec. 4.   Effective January 1, 2001.","effective":"2001-01-01","html":"<p>If an individual is deceased, the return of that individual required under Section <a href=\"/rtc/18501\">18501</a> shall be made by his or her executor, administrator, or other person charged with property of that decedent.</p>","text":"If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other person charged with property of that decedent.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/individuals-and-fiduciaries-18505-3","source":"California Legislative Information bulk export (pubinfo)"}