California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
Chapter 2. Returns |
ARTICLE 1. Individuals and Fiduciaries |
Section 18505.3.
Latest version.
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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.
(Added by Stats. 2000, Ch. 863, Sec. 4. Effective January 1, 2001.)