ARTICLE 2. Proration

Article 2 enacted by Stats. 1990, Ch. 79.

§§ 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…