§ 482.1
41 words·~1 min read·
/ca/revenue-and-taxation-code/482-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.