CA Prob Code Section 12200

The personal representative shall either petition for an order for final distribution of the estate or make a report of status of administration not later than the following times:

(a)

In an estate for which a federal estate tax return is not required, within one year after the date of issuance of letters.

(b)

In an estate for which a federal estate tax return is required, within 18 months after the date of issuance of letters.