California Code
DIVISION 10 - PRORATION OF TAXES
CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer

ARTICLE 1 - General Provisions

Section 20200. - 20200. Except where the context otherwise requires, the following definitions...

Section 20201. - 20201. (a) This chapter does not apply to transferees of...

ARTICLE 2 - Proration

Section 20210. - 20210. (a) Except as provided in subdivision (b), any generation-skipping...

Section 20211. - 20211. The proration required by this article shall be made...

Section 20212. - 20212. In making a proration required by this article: (a)...

Section 20213. - 20213. If a trust is created or other provision made...

Section 20214. - 20214. (a) If all property does not come into the...

Section 20215. - 20215. (a) If a person is charged with, or required...

ARTICLE 3 - Judicial Proceedings

Section 20220. - 20220. (a) The trustee or any transferee may commence a...

Section 20221. - 20221. A proceeding under this article shall be commenced by...

Section 20222. - 20222. Not less than 30 days before the hearing the...

Section 20223. - 20223. (a) The court, upon making a determination as provided...

Section 20224. - 20224. Upon petition by the trustee or any transferee, the...

Section 20225. - 20225. (a) A trustee acting or resident in another state...