{"code":"PROB","codeName":"Probate Code","section":"20121","citation":"Prob. Code, § 20121","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 3. Judicial Proceedings [20120. - 20125.]","url":"https://blackletter.si/probate-code/division-10/chapter-1/article-3"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>A proceeding under this article shall be commenced by filing a petition that sets forth all of the following information:</p><p>(a) The jurisdictional facts.</p><p>(b) Other facts necessary for the court to determine the proration of estate taxes.</p>","text":"A proceeding under this article shall be commenced by filing a petition that sets forth all of the following information: (a) The jurisdictional facts. (b) Other facts necessary for the court to determine the proration of estate taxes.","otherVersions":[],"url":"https://blackletter.si/probate-code/judicial-proceedings-20121","source":"California Legislative Information bulk export (pubinfo)"}