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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 20115.
Universal Citation:
CA Prob Code § 20115 (2025)
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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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