Section 18505.3.

Cal. Revenue and Taxation Code - RTC § 18505.3.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 18501.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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