California Revenue and Taxation Code Section 18505.3

CA Rev & Tax Code § 18505.3 (2017)

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.)