DIVISION 10. PRORATION OF TAXES 20100-20225›CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer 20200-20225›ARTICLE 2. Proration 20210-20215

§ 20211

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 transferee bears to the total value of all property received by all transferees, subject to the provisions of this article.

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

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California Probate Code

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