{"code":"RTC","codeName":"Revenue and Taxation Code","section":"13530","citation":"Rev. & Tax. Code, § 13530","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 5. Payment of Tax [13530. - 13557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5"},{"name":"ARTICLE 1. Generally [13530. - 13534.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-5/article-1"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-13530","source":"California Legislative Information bulk export (pubinfo)"}