California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 6.5 - Rules and Regulations Relating to California Estate Tax
Article 5 - Payment of Tax
Section 1138.60 - Liability of Personal Representative
Universal Citation: 2 CA Code of Regs 1138.60
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
A personal representative is liable for all taxes, interest and penalties payable on the estate until the same have been paid.
1. New article 5 (sections 1138.60-1138.68) and section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)
Note: Authority cited: Section 14103, Revenue and Taxation Code. Reference: Section 13530, Revenue and Taxation Code.
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