Section 6855 Of Article 7. Accounts Of Administrators, Executors, Guardians, Custodians, Trustees, And Other Fiduciaries From California Financial Code >> Division 2. >> Chapter 5. >> Article 7.

. No association paying any fiduciary, beneficiary, or designated person in accordance with this article or the California Multiple-Party Accounts Law contained in Part 2 (commencing with Section 5100) of Division 5 of the Probate Code shall, because of the payment, be liable for any estate, inheritance, or succession taxes that may be due this state.