{"code":"RTC","codeName":"Revenue and Taxation Code","section":"482.1","citation":"Rev. & Tax. Code, § 482.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 2.5. Change in Ownership Reporting [480. - 487.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-2.5"}],"history":"Amended by Stats. 1981, Ch. 1141, Sec. 12.","effective":null,"html":"<p>If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section <a href=\"/rtc/480\">480</a>, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section <a href=\"/rtc/482\">482</a>.</p>","text":"If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/change-in-ownership-reporting-482-1","source":"California Legislative Information bulk export (pubinfo)"}