BlackletterCalifornia law

Revenue and Taxation Code § 982

ARTICLE 1. Generally

Current as of September 28, 2026Rev. & Tax. Code, § 982Official source ↗

Amended by Stats. 1979, Ch. 730.

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.