{"data":{"id":"us-ca/rtc-13530","jurisdiction":"us-ca","citation":"RTC § 13530","heading":"","body":"The tax imposed by this part shall be paid by the personal representative to the extent of assets subject to his or her control. Liability for payment of the tax continues until the tax is paid.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","CHAPTER 5. Payment of Tax [13530. - 13557.]","ARTICLE 1. Generally [13530. - 13534.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"138895e976bf078fc0f81e7f7c8508afdbf739725e05626755ae57cc5bb2cade","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-13520","next":"us-ca/rtc-13531"},"notice":"GroundRules: Original legal text. Not legal advice."}