Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 612 — Assessment Roll
Cal. Rev. & Tax. Code § 612
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.
Citator
Cal. Rev. & Tax. Code § 612 — Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.
When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.