Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 482.1 — Change in Ownership Reporting
Cal. Rev. & Tax. Code § 482.1
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 482.1 — Change in Ownership Reporting is in force in the current edition of the Code, and nothing recorded condemns it.
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.