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2025 California Code
Probate Code - PROB
DIVISION 10 - PRORATION OF TAXES
CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer
ARTICLE 2 - Proration
Section 20211.
Universal Citation:
CA Prob Code § 20211 (2025)
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20211. The proration required by this article shall be made in the proportion that the value of the property received by each transferee bears to the total value of all property received by all transferees, subject to the provisions of this article.
(Enacted by Stats. 1990, Ch. 79.)
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