Cal. Code Regs. Tit. 2, § 1138.24 - Personal Representative

(a) "Personal representative" generally means the executor or administrator appointed to administer the decedent's estate. However, when no such person has been appointed, or is no longer acting, then any such person in possession of the property of the estate can be considered a "personal representative" for estate tax purposes.

(b) "Possession" of property means actual or constructive possession and denotes physical dominion or control or the right thereto over the property, including but not limit to joint or co-owners, partners or joint ventures, trustees or other fiduciaries, and transferees or distributees of the estate.

(c) A "personal representative" also includes a guardian, conservator, trustee, or other person charged with the responsibility of paying the estate tax under the provisions of Sections 20100 through 20125 of the Probate Code.

Notes

Cal. Code Regs. Tit. 2, § 1138.24

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13403, Revenue and Taxation Code; Section 20100, Probate Code; 26 USC Section 2203.

1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)