Section 13561 Of Chapter 3.5. Liability For Decedent’s Property From California Probate Code >> Division 8. >> Part 2. >> Chapter 3.5.

. (a) If the decedent's property is in the possession or control of the surviving spouse at the time of the decedent's death, the surviving spouse is personally liable to the extent provided in Section 13563 to any person having a superior right by testate succession from the decedent.
  (b) An action to impose liability under this section is forever barred three years after the death of the decedent. The three-year period specified in this subdivision is not tolled for any reason.