Cal. Code Regs. tit. 2 § 1138.64

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

Section 1138.64

Liability for payment of the tax continues until the tax is paid to the extent of assets which, at the time of decedent's death, or thereafter, became subject to the control of the personal representative. Distribution of the assets does not extinguish liability.

Cal. Code Regs. Tit. 2, § 1138.64

1. New 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 section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)