Cal. Probate Code - PROB § 20100. Section 20100.
Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:
(a)
“Estate tax” means a tax imposed by any federal or California estate tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.
(b)
“Person interested in the estate” means any person, including a personal representative, entitled to receive, or who has received, from a decedent while alive or by reason of the death of the decedent any property or interest therein.
(c)
“Personal representative” includes a guardian, conservator, trustee, or other person charged with the responsibility of paying the estate tax.
(d)
“Property” means property included in the gross estate for federal estate tax purposes.
(e)
“Value” means fair market value as determined for federal estate tax purposes.