CHAPTER 1. Proration of Estate Taxes [20100. - 20125.]

Chapter 1 enacted by Stats. 1990, Ch. 79.

§§ 20100–20125 · 17 sections

1. ARTICLE 1. General Provisions §§ 20100–20101 · 2 sections

   • § 20100 Except where the context otherwise requires, the following definitions shall govern the construction of this chapter: (a) “Estate tax” means a tax imposed by…
   • § 20101 (a) This chapter does not apply to persons interested in the estate of a decedent who died before January 1, 1987. (b) Notwithstanding the repeal of former…
2. ARTICLE 2. Proration §§ 20110–20117 · 9 sections

   • § 20110 (a) Except as provided in subdivision (b), any estate tax shall be equitably prorated among the persons interested in the estate in the manner prescribed in…
   • § 20111 The proration required by this article shall be made in the proportion that the value of the property received by each person interested in the estate bears to…
   • § 20112 (a) In making a proration of the federal estate tax, allowances shall be made for credits allowed for state or foreign death taxes in determining the federal…
   • § 20113 If a trust is created, or other provision made whereby a person is given an interest in the income of, an estate for years or for life in, or other temporary…
   • § 20114 (a) As used in this section, “qualified real property” means qualified real property as defined in Section 2032A of the Internal Revenue Code (26 U.S.C. Sec.…
   • § 20114.5 (a) As used in this section: (1) A reference to Section 4980A of the Internal Revenue Code means Section 4980A of the federal Internal Revenue Code of 1986 as…
   • § 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…
   • § 20116 (a) If all property does not come into the possession of the personal representative, the personal representative is entitled, and has the duty, to recover…
   • § 20117 (a) If a person is charged with or required to pay an estate tax greater than the amount prorated to that person because another person does not pay the amount…
3. ARTICLE 3. Judicial Proceedings §§ 20120–20125 · 6 sections

   • § 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…
   • § 20121 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)…
   • § 20122 Not less than 30 days before the hearing, the petitioner shall do both of the following: (a) Cause notice of the hearing and a copy of the petition to be…
   • § 20123 (a) The court, upon making a determination as provided in this article, shall make an order: (1) Directing the personal representative to charge the prorated…
   • § 20124 Upon petition by the personal representative or any person interested in the estate, the court shall modify an order made pursuant to this article whenever it…
   • § 20125 (a) A personal representative acting or resident in another state may commence an action in this state to recover from a person interested in the estate, who…