Revenue and Taxation Code § 18505.3

ARTICLE 1. Individuals and Fiduciaries

Current as of September 28, 2026Rev. & Tax. Code, § 18505.3Official source ↗

Added by Stats. 2000, Ch. 863, Sec. 4. Effective January 1, 2001.

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.