Statute · California Probate Code
Cal. Prob. Code § 20115 — Proration
Cal. Prob. Code § 20115
- Type
- Statute
- Source
- California Probate Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Where the payment of any portion of the federal estate tax is extended under the provisions of the federal estate tax law, the amount of extended tax shall be a charge against the persons who receive the specific property that gives rise to the extension.
Citator
Cal. Prob. Code § 20115 — Proration is in force in the current edition of the Code, and nothing recorded condemns it.
Where the payment of any portion of the federal estate tax is extended under the provisions of the federal estate tax law, the amount of extended tax shall be a charge against the persons who receive the specific property that gives rise to the extension.