DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 2.5. Change in Ownership Reporting 480-487

§ 482.1

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

If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482.

(Amended by Stats. 1981, Ch. 1141, Sec. 12.)

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California Revenue and Taxation Code

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