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California Revenue and Taxation Code

§ 612

RTC § 612Div. 1 · Part 2 · Ch. 3 · Art. 6
When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.

Legislative history

Amended by Stats. 1979, Ch. 730.

Source: California Revenue and Taxation Code § 612 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.