§ 1138.60

Cal. Code Regs. tit. 2, § 1138.60

Liability of Personal Representative.

Effective May 29, 1996Register 96, No. 18Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13530, Revenue and Taxation Code.State of California

A personal representative is liable for all taxes, interest and penalties payable on the estate until the same have been paid.

Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13530, Revenue and Taxation Code.

History

1. New article 5 (sections 1138.60-1138.68) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)