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

§ 20115

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

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California Probate Code

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