California Revenue and Taxation Code Section 982

CA Rev & Tax Code § 982 (2017)  

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.

(Amended by Stats. 1979, Ch. 730.)

Last modified: October 25, 2018