{"code":"PROB","codeName":"Probate Code","section":"20115","citation":"Prob. Code, § 20115","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 10. PRORATION OF TAXES [20100. - 20225.]","url":"https://blackletter.si/probate-code/division-10"},{"name":"CHAPTER 1. Proration of Estate Taxes [20100. - 20125.]","url":"https://blackletter.si/probate-code/division-10/chapter-1"},{"name":"ARTICLE 2. Proration [20110. - 20117.]","url":"https://blackletter.si/probate-code/division-10/chapter-1/article-2"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/probate-code/proration-20115","source":"California Legislative Information bulk export (pubinfo)"}