§ 872

(a) This part shall apply to any of the following:

(1) A fiduciary acting under a will executed before, on, or after January 1, 2017.

(2) A personal representative acting for a decedent who died before, on, or after January 1, 2017.

(3) A trustee acting under a trust created before, on, or after January 1, 2017.

(4) A custodian of digital assets for a user if the user resides in this state or resided in this state at the time of the user’s death.

(b) This part shall not apply to a digital asset of an employer used by an employee in the ordinary course of the employer’s business.

(Added by Stats. 2016, Ch. 551, Sec. 1. (AB 691) Effective January 1, 2017.)