Code Section

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 3. Judicial Proceedings [20120 - 20125]
  ( Article 3 enacted by Stats. 1990, Ch. 79. )

  
20120.  

(a) The personal representative or any person interested in the estate may commence a proceeding to have a court determine the proration pursuant to this chapter.

(b) A proceeding under this article shall be commenced in the court in which the estate of the decedent was administered or, if no administration proceedings have been commmenced, in the superior court of any county in which the estate of the decedent may be administered.

(c) If proceedings for the administration of the decedent’s estate are pending, a proceeding under this article shall be combined with the administration proceedings. If a proceeding is commenced at any time before final distribution, there shall be no additional filing fee.

(Enacted by Stats. 1990, Ch. 79.)