California Revenue and Taxation Code 13530 – The tax imposed by this part shall be paid by the personal …
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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.)
Terms Used In California Revenue and Taxation Code 13530
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.