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2019 California Code
Probate Code - PROB
DIVISION 10 - PRORATION OF TAXES
CHAPTER 1 - Proration of Estate Taxes
ARTICLE 2 - Proration
Section 20115.
Universal Citation: CA Prob Code § 20115 (2019)
20115.
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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