California Revenue and Taxation Code Section 13530

CA Rev & Tax Code § 13530 (2017)  

The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

Last modified: October 25, 2018