California Statutes
§ 20116. — 20116. (Enacted by Stats. 1990, Ch. 79.)
California § 20116.
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 § 20116. (20116. (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 § 20116. (2026).
Text
(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 from the persons interested in the estate the proportionate amount of the estate tax with which the persons are chargeable under this chapter.
(b)If the personal representative cannot collect from any person interested in the estate the amount of an estate tax apportioned to the person, the amount not recoverable shall be equitably prorated among the other persons interested in the estate who are subject to proration.
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Legislative History
Enacted by Stats. 1990, Ch. 79.
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Bluebook (online)
California § 20116., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/20116..