Legal Question in Tax Law in California

Your question is unclear. You generally get a basis adjustment upon death if it was included in the estate. When it is sold, the gain, if any, on the property is taxed at the relevant tax bracket. If you are a non resident there may be withholding, requiring you to file a California tax return to obtain a refund. There are certain exceptions to withholding you may qualify for. Seek a tax or estate planning attorney ( perhaps the one representing the estate? )