{"data":{"id":"us-ca/rtc-18505.3","jurisdiction":"us-ca","citation":"RTC § 18505.3","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e7960cde0871c7050bd2d23770d2d8ab8ee0e3da6575a00552a9c8ee7c7fc45e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18505","next":"us-ca/rtc-18505.6"},"notice":"GroundRules: Original legal text. Not legal advice."}