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

§ 20111

California Probate Code · 2026-09 edition · updated 2026-10-03 · California

The proration required by this article shall be made in the proportion that the value of the property received by each person interested in the estate bears to the total value of all property received by all persons interested in the estate, subject to the provisions of this article.

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

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California Probate Code

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