{"code":"RTC","codeName":"Revenue and Taxation Code","section":"612","citation":"Rev. & Tax. Code, § 612","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 6. Assessment Roll [601. - 623.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-6"}],"history":"Amended by Stats. 1979, Ch. 730.","effective":null,"html":"<p>When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.</p>","text":"When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-roll-612","source":"California Legislative Information bulk export (pubinfo)"}