Rev. & Tax. Code, § 482.1 · Article 2.5. Change in Ownership Reporting

Rev. & Tax. Code, § 482.1

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482.

Notes and commentary — not statutory text

History

Amended by Stats. 1981, Ch. 1141, Sec. 12.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=482.1.
Text hash: sha256 adb7898792d19bc05d191e9ee6481e6f4fd5141113b106ead1f3f9d39f6ef300
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Revenue and Taxation Code

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