Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 9.5 > Chapter 2 > Article 1 - Tax Imposed

• Personal property: All property that is not real property.
• Personal representative: means executor, administrator, administrator with the will annexed, special administrator, successor personal representative, public administrator acting pursuant to Section 7660, or a person who performs substantially the same function under the law of another jurisdiction governing the person's status. See California Probate Code 58
• Property: means anything that may be the subject of ownership and includes both real and personal property and any interest therein. See California Probate Code 62
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.