Article 1691 ter of the French General Tax Code
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l’article 796 : 1°(Repealed); 2° For income tax, a discharge of payment equal to the income tax contributions and other taxes appearing on the same article of roll remaining due on the date of death or due, in respect of the…