2017 California Code
Probate Code - PROB
DIVISION 10 - PRORATION OF TAXES
CHAPTER 1 - Proration of Estate Taxes
ARTICLE 3 - Judicial Proceedings
Section 20122.
Not less than 30 days before the hearing, the petitioner shall do both of the following:
(a) Cause notice of the hearing and a copy of the petition to be delivered pursuant to Section 1215 to the personal representative and to each person interested in the estate against whom prorated amounts may be charged pursuant to paragraph (1) of subdivision (a) of Section 20123.
(b) Cause a summons and a copy of the petition to be served on each person interested in the estate who may be directed to make payment of prorated amounts pursuant to paragraph (2) of subdivision (a) of Section 20123. The summons shall be in the form and shall be served in the manner prescribed in Title 5 (commencing with Section 410.10) of Part 2 of the Code of Civil Procedure.
(Amended by Stats. 2017, Ch. 319, Sec. 106. (AB 976) Effective January 1, 2018.)
