California Codes > Public Resources Code > Division 15 > Chapter 5.9 > Article 1 – Definitions
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Terms Used In California Codes > Public Resources Code > Division 15 > Chapter 5.9 > Article 1 - Definitions
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes "city and county. See California Public Resources Code 14
- Decedent: A deceased person.
- Fiduciary: A trustee, executor, or administrator.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
- Probate: Proving a will
- Trustee: A person or institution holding and administering property in trust.