California Statutes
§ 20115. — 20115. (Enacted by Stats. 1990, Ch. 79.)
California § 20115.
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 § 20115. (20115. (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 § 20115. (2026).
Text
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 a charge against the persons who receive the specific property that gives rise to the extension.
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Legislative History
Enacted by Stats. 1990, Ch. 79.
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California § 20115., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/20115..