California Revenue and Taxation Code

§ 982

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 982Div. 1 · Part 2 · Ch. 5 · Art. 1

Statute text

View on leginfo.ca.gov

The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share.

Legislative history

Amended by Stats. 1979, Ch. 730.