Cal. Rev. & Tax. Code § 482.1

Current through the 2023 Legislative Session.

Section 482.1 - Failure to file change in ownership statement; penalty

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.

Ca. Rev. and Tax. Code § 482.1

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