(a) The personal representative is liable for the payment of the tax to the extent of assets subject to his or her control. There may be more than one personal representative. For example, the executor of an estate for payment of the tax rising from assets subject to his or her control as may be the trustee of an inter vivos trust for payment of the tax rising from assets subject to his or her control.(b) Nothing in this section shall be interpreted as reducing the responsibilities of a personal representative for payment of the California estate tax from the set forth in Sections 20100 to 20125 of the Probate Code.Cal. Code Regs. Tit. 2, § 1138.62
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18) Note: Authority cited: Section 14103, Revenue of Taxation Code. Reference: Section 13530, Revenue and Taxation Code.
1. New section filed 4-29-96; operative 5-29-96 (Register 96, No. 18)