California Revenue and Taxation Code § 13830

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. (c) “Death tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues,” or otherwise. (d) “Interested person” means any person who may be entitled to receive, or who has received, any property or interest which may be required to be considered in computing the death tax of any state involved. (e) “State” means any state, territory, or possession of the United States, or the District of Columbia. “This state” means the State of California. (f) “Board” means board of arbitration.

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