9200-9205
PROBATE CODE
SECTION 9200-9205
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.
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
(commencing with Section Section 6487.1 of the
6001 of Revenue
the Revenue and Taxation and Taxation Code
Code)
Bradley-Burns Uniform
Local
Sales and Use Tax Law Section 6487.1 of the
(commencing with Section Revenue
7200 of
and Taxation Code
the Revenue and Taxation
Code)
Transactions and Use Tax
Law
(commencing with Section Section 6487.1 of the
7251 Revenue
of the Revenue and and Taxation Code
Taxation
Code)
Motor Vehicle Fuel
License Tax
Section 7675.1 of the
Law (commencing with Revenue
Section
and Taxation Code
7301 of the Revenue and
Taxation Code)
Use Fuel Tax Law Section 8782.1 of the
(commencing Revenue
with Section 8601 of the and Taxation Code
Revenue and Taxation Code)
Administration of Fran-
chise and Income Tax Law
Section 19517 of the
(commencing with Section
Revenue and Taxation
18401 of the Revenue and Code
Taxation Code)
Cigarette Tax Law
(commencing with Section Section 30207.1 of the
30001 of the Revenue and Taxation
Code
Revenue and Taxation Code)
Alcoholic Beverage Tax
Law
Section 32272.1 of the
(commencing with Section Revenue and Taxation
Code
32001 of the Revenue and
Taxation Code)
Unemployment Insurance Section 1090 of the
Code Unemployment Insurance
Code
State Hospitals for the
Mentally
Section 7277.1 of the
Disordered (commencing Welfare
with
and Institutions Code
Section 7200 of the
Welfare and
Institutions Code)
Medi-Cal Act (commencing Section 9202 of the
Probate
with Section 14000 of the
Welfare and Institutions Code
Code)
Waxman-Duffy Prepaid
Health
Section 9202 of the
Plan Act (commencing with Probate
Section 14200 of the
Welfare and Code
Institutions Code)
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 and Government Claims Board notice of
the decedent's death in the manner provided in Section 216 if the
general personal representative or estate attorney knows or has
reason to believe that an heir is 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.
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.
9204. Nothing in this chapter shall be construed to affect the
order of priority of claims provided for under other provisions of
law.
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.