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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.