{"code":"RTC","codeName":"Revenue and Taxation Code","section":"982","citation":"Rev. & Tax. Code, § 982","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 5. Special Types of Property [982. - 1162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5"},{"name":"ARTICLE 1. Generally [982. - 998.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5/article-1"}],"history":"Amended by Stats. 1979, Ch. 730.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-982","source":"California Legislative Information bulk export (pubinfo)"}