DIVISION 10. PRORATION OF TAXES 20100-20225›CHAPTER 1. Proration of Estate Taxes 20100-20125›ARTICLE 2. Proration 20110-20117

§ 20115

California Probate Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Enacted by Stats. 1990, Ch. 79.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Probate Code

California Probate Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.