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 1138.64

Liability for payment of the tax continues until the tax is paid to the extent of assets which, at the time of decedent's death, or thereafter, became subject to the control of the personal representative. Distribution of the assets does not extinguish liability.

1. New 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.