California Statutes
§ 982.1. — 982.1. (Added by Stats. 1951, Ch. 122.)
California § 982.1.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 982.1. (982.1. (Added by Stats. 1951, Ch. 122.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 982.1. (2026).
Text
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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Legislative History
Added by Stats. 1951, Ch. 122.
Nearby Sections
2
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Bluebook (online)
California § 982.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/982.1..