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2025 California Code
Probate Code - PROB
DIVISION 10 - PRORATION OF TAXES
CHAPTER 1 - Proration of Estate Taxes
ARTICLE 2 - Proration
Section 20111.
Universal Citation:
CA Prob Code § 20111 (2025)
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20111. The proration required by this article shall be made in the proportion that the value of the property received by each person interested in the estate bears to the total value of all property received by all persons interested in the estate, subject to the provisions of this article.
(Enacted by Stats. 1990, Ch. 79.)
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