Cal. Code Regs. tit. 2 § 1138.60

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1138.60 - Liability of Personal Representative

A personal representative is liable for all taxes, interest and penalties payable on the estate until the same have been paid.

Cal. Code Regs. Tit. 2, § 1138.60

1. New article 5 (sections 1138.60-1138.68) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13530, Revenue and Taxation Code.

1. New article 5 (sections 1138.60-1138.68) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)