Code Section Group

Probate Code - PROB

DIVISION 7. ADMINISTRATION OF ESTATES OF DECEDENTS [7000 - 12591]

  ( Division 7 enacted by Stats. 1990, Ch. 79. )

PART 4. CREDITOR CLAIMS [9000 - 9399]

  ( Part 4 enacted by Stats. 1990, Ch. 79. )

CHAPTER 5. Claims by Public Entities [9200 - 9205]
  ( Chapter 5 enacted by Stats. 1990, Ch. 79. )

9200.
  

(a) Except as provided in this chapter, a claim by a public entity shall be filed within the time otherwise provided in this part. A claim not so filed is barred, including any lien imposed for the claim.

(b) As used in this chapter, “public entity” has the meaning provided in Section 811.2 of the Government Code, and includes an officer authorized to act on behalf of the public entity.

(Enacted by Stats. 1990, Ch. 79.)

9201.
  

(a) Notwithstanding any other statute, if a claim of a public entity arises under a law, act, or code listed in subdivision (b):

(1) The public entity may provide a form to be used for the written notice or request to the public entity required by this chapter. Where appropriate, the form may require the decedent’s social security number, if known.

(2) The claim is barred only after written notice or request to the public entity and expiration of the period provided in the applicable section. If no written notice or request is made, the claim is enforceable by the remedies, and is barred at the time, otherwise provided in the law, act, or code.

(b) 

Law, Act, or Code

Applicable Section

Sales and Use Tax Law (com-
mencing with Section 6001 of
the Revenue and Taxation
Code)

Section 6487.1 of the Revenue
and Taxation Code

Bradley-Burns Uniform Local
Sales and Use Tax Law (com-
mencing with Section 7200 of
the Revenue and Taxation
Code)

Section 6487.1 of the Revenue
and Taxation Code

Transactions and Use Tax Law
(commencing with Section 7251
of the Revenue and Taxation
Code)

Section 6487.1 of the Revenue
and Taxation Code

Motor Vehicle Fuel License Tax Law
(commencing with Section
7301 of the Revenue and Taxa-
tion Code)

Section 7675.1 of the Revenue
and Taxation Code

Use Fuel Tax Law (commencing
with Section 8601 of the Reve-
nue and Taxation Code)

Section 8782.1 of the Revenue and Taxation Code

Administration of Franchise and
Income Tax Law (commencing
with Section 18401 of the Reve-
nue and Taxation Code)

Section 19517 of the Revenue
and Taxation Code

Cigarette Tax Law (commenc-
ing with Section 30001 of the
Revenue and Taxation Code)

Section 30207.1 of the Reve-
nue and Taxation Code

Alcoholic Beverage Tax Law
(commencing with Section
32001 of the Revenue and Taxa-
tion Code)

Section 32272.1 of the Reve-
nue and Taxation Code

Unemployment Insurance Code

Section 1090 of the Unemploy-
ment Insurance Code

State Hospitals
(commencing with
Section 7200 of the Welfare and
Institutions Code)

Section 7277.1 of the Welfare
and Institutions Code

Medi-Cal Act (commencing
with Section 14000 of the Wel-
fare and Institutions Code)

Section 9202 of the Probate
Code

Waxman-Duffy Prepaid Health
Plan Act (commencing with Sec-
tion 14200 of the Welfare and
Institutions Code)

Section 9202 of the Probate
Code

(Amended by Stats. 2014, Ch. 144, Sec. 49. Effective January 1, 2015.)

9202.
  

(a) Not later than 90 days after the date letters are first issued to a general personal representative, the general personal representative or estate attorney shall give the Director of Health Care Services notice of the decedent’s death in the manner provided in Section 215 if the general personal representative knows or has reason to believe that the decedent received health care under Chapter 7 (commencing with Section 14000) or Chapter 8 (commencing with Section 14200) of Part 3 of Division 9 of the Welfare and Institutions Code, or was the surviving spouse of a person who received that health care. The director has four months after notice is given in which to file a claim.

(b) Not later than 90 days after the date letters are first issued to a general personal representative, the general personal representative or estate attorney shall give the Director of the California Victim Compensation Board notice of the decedent’s death in the manner provided in Section 216 if the general personal representative or estate attorney knows that an heir or beneficiary is or has previously been confined in a prison or facility under the jurisdiction of the Department of Corrections and Rehabilitation or confined in any county or city jail, road camp, industrial farm, or other local correctional facility. The director of the board shall have four months after that notice is received in which to pursue collection of any outstanding restitution fines or orders.

(c) (1) Not later than 90 days after the date letters are first issued to a general personal representative, the general personal representative or estate attorney shall give the Franchise Tax Board notice of the administration of the estate. The notice shall be given as provided in Section 1215.

(2) The provisions of this subdivision shall apply to estates for which letters are first issued on or after July 1, 2008.

(d) Nothing in this section shall be interpreted as requiring the estate attorney, the beneficiary, the personal representative, or the person in possession of property of the decedent to conduct an additional investigation to determine whether a decedent has an heir or beneficiary who has been confined in a prison or facility under the jurisdiction of the Department of Corrections and Rehabilitation, or its Division of Juvenile Facilities, or confined in any county or city jail, road camp, industrial farm, or other local correctional facility.

(Amended by Stats. 2016, Ch. 31, Sec. 261. Effective June 27, 2016.)

9203.
  

(a) Failure of a person to give the written notice or request required by this chapter does not affect the validity of any proceeding under this code concerning the administration of the decedent’s estate.

(b) If property in the estate is distributed before expiration of the time allowed a public entity to file a claim, the public entity has a claim against the distributees to the full extent of the public entity’s claim, or each distributee’s share of the distributed property, whichever is less. The public entity’s claim against distributees includes interest at a rate equal to that specified in Section 19521 of the Revenue and Taxation Code, from the date of distribution or the date of filing the claim by the public entity, whichever is later, plus other accruing costs as in the case of enforcement of a money judgment.

(Amended by Stats. 1999, Ch. 987, Sec. 3. Effective October 10, 1999.)

9204.
  

Nothing in this chapter shall be construed to affect the order of priority of claims provided for under other provisions of law.

(Enacted by Stats. 1990, Ch. 79.)

9205.
  

This chapter does not apply to liability for the restitution of amounts illegally acquired through the means of a fraudulent, false, or incorrect representation, or a forged or unauthorized endorsement.

(Enacted by Stats. 1990, Ch. 79.)

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