California Code
DIVISION 10 - PRORATION OF TAXES
CHAPTER 1 - Proration of Estate Taxes

ARTICLE 1 - General Provisions

Section 20100. - 20100. Except where the context otherwise requires, the following definitions...

Section 20101. - 20101. (a) This chapter does not apply to persons interested...

ARTICLE 2 - Proration

Section 20110. - 20110. (a) Except as provided in subdivision (b), any estate...

Section 20111. - 20111. The proration required by this article shall be made...

Section 20112. - 20112. (a) In making a proration of the federal estate...

Section 20113. - 20113. If a trust is created, or other provision made...

Section 20114. - 20114. (a) As used in this section, “qualified real property”...

Section 20114.5. - 20114.5. (a) As used in this section: (1) A reference...

Section 20115. - 20115. Where the payment of any portion of the federal...

Section 20116. - 20116. (a) If all property does not come into the...

Section 20117. - 20117. (a) If a person is charged with or required...

ARTICLE 3 - Judicial Proceedings

Section 20120. - 20120. (a) The personal representative or any person interested in...

Section 20121. - 20121. A proceeding under this article shall be commenced by...

Section 20122. - 20122. Not less than 30 days before the hearing, the...

Section 20123. - 20123. (a) The court, upon making a determination as provided...

Section 20124. - 20124. Upon petition by the personal representative or any person...

Section 20125. - 20125. (a) A personal representative acting or resident in another...