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2020 California Code
Probate Code - PROB
DIVISION 10 - PRORATION OF TAXES
CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer
ARTICLE 2 - Proration
Section 20213.
Universal Citation: CA Prob Code § 20213 (2020)
20213.
If a trust is created or other provision made whereby a transferee is given an interest in income, or an estate for years or for life, or another temporary interest in property, the tax on both the temporary interest and other interests in the property shall be charged against, and paid out of, the corpus of the property without apportionment between the temporary and other interests.
(Enacted by Stats. 1990, Ch. 79.)
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