Probate Code - PROB
DIVISION 10. PRORATION OF TAXES [20100 - 20225]
( Division 10 enacted by Stats. 1990, Ch. 79. ) CHAPTER 1. Proration of Estate Taxes [20100 - 20125]
( Chapter 1 enacted by Stats. 1990, Ch. 79. ) ARTICLE 2. Proration [20110 - 20117]
( Article 2 enacted by Stats. 1990, Ch. 79. ) 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.)