Cal. PROB § 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.