Revenue and Taxation Code § 982
‹ § 868§ 982.1 ›Open in browserleginfo ↗982.
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.
(Amended by Stats. 1979, Ch. 730.)