Section 12200 Of Chapter 1. Time For Closing Estate From California Probate Code >> Division 7. >> Part 11. >> Chapter 1.
12200
. The personal representative shall either petition for an
order for final distribution of the estate or make a report of status
of administration not later than the following times:
(a) In an estate for which a federal estate tax return is not
required, within one year after the date of issuance of letters.
(b) In an estate for which a federal estate tax return is
required, within 18 months after the date of issuance of letters.