If a donor dies before filing his return, and an executor of his will or an administrator of his estate has been appointed, the executor or the administrator must file the return if he has actual knowledge of the gift. If a donor becomes legally incompetent before filing his return, and a guardian of his estate or person has been appointed, the guardian must file the return if he has actual knowledge of the gift.

Note: Reference: Section 15653, Revenue and Taxation Code.