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DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 5. Payment of Tax 13530-13557›ARTICLE 1. Generally 13530-13534

§ 13530

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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California Revenue and Taxation Code

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