California Statutes
§ 982.1. — 982.1. (Added by Stats. 1951, Ch. 122.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 2. PART 2. ASSESSMENT·Ch. 5. CHAPTER 5. Special Types of Property·Art. 1. ARTICLE 1. Generally
If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees whose whereabouts are unknown, such real property shall be assessed to the estate of the decedent and to the State of California. Such assessment shall involve no liability on the part of the State to pay taxes except as provided by Sections 4986.5 and 4986.6.
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California § 982.1. (982.1. (Added by Stats. 1951, Ch. 122.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1951, Ch. 122.