DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 2. Returns 18501-18677›ARTICLE 1. Individuals and Fiduciaries 18501-18572

§ 18505.3

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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