Revenue and Taxation Code section 13530

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.

Source: Section 13530, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13530. (updated Jan. 1, 1982; accessed Sep. 1, 2025).

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Sep. 1, 2025

§ 13530's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_13530

Original Source: Section 13530, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=13530. (last accessed May 12, 2025).