California Revenue and Taxation Code

§ 13830

RTC § 13830Div. 2 · Part 8 · Ch. 7 · Art. 8

Statute text

For the purposes of this article:

(a)“Executor” means an executor of the will or administrator of the estate of the decedent, but does not include an ancillary administrator nor an administrator with the will annexed if an executor named in the will has been appointed and has qualified in another state.

(b)“Taxing official” means the Controller of the State of California and the designated authority of a reciprocal state.

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Legislative history

Added by Stats. 1982, Ch. 1535, Sec. 15.