Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 982 — Generally
Cal. Rev. & Tax. Code § 982
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share.
Citator
Cal. Rev. & Tax. Code § 982 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share.