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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 20113.
Universal Citation:
CA Prob Code § 20113 (2025)
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20113. If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary interest in, any property, the estate tax on both the temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of the property without apportionment between remainders and temporary estates.
(Enacted by Stats. 1990, Ch. 79.)
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