Section 18524.

Cal. Revenue and Taxation Code - RTC § 18524.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor or administrator.

References

referencesCal. Revenue and Taxation Code - RTC § 18522.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements