California Statutes
§ 20113. — 20113. (Enacted by Stats. 1990, Ch. 79.)
California § 20113.
JurisdictionCalifornia
Code PROBProbate Code - PROB
Div. 10.DIVISION 10. PRORATION OF TAXES
Ch. 1.CHAPTER 1. Proration of Estate Taxes
Art. 2.ARTICLE 2. Proration
This text of California § 20113. (20113. (Enacted by Stats. 1990, Ch. 79.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Probate Code - PROB Code § 20113. (2026).
Text
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 interest in, any property, the estate tax on both the temporary interest and on the remainder thereafter shall be charged against and paid out of the corpus of the property without apportionment between remainders and temporary estates.
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Legislative History
Enacted by Stats. 1990, Ch. 79.
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California § 20113., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/20113..