Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales And Use Tax Law
CHAPTER 5. DETERMINATIONS
Article 1. Returns and Payments
History.—Stats. 1947, p. 1556, operative July 1, 1947, substituted "last " for "fifteenth."
Payment of tax by administrator.—An administrator operating the business of a deceased retailer is under a duty to pay the sales tax promptly. The probate court should, accordingly, direct the immediate payment of all sales taxes which are due. Estate of Morris (1940) 37 Cal.App.2d 155. See also Section 6756, which specifically provides for priority under certain circumstances.