California Statutes
§ 20120. — 20120. (Enacted by Stats. 1990, Ch. 79.)
California § 20120.
JurisdictionCalifornia
Code PROBProbate Code - PROB
Div. 10.DIVISION 10. PRORATION OF TAXES
Ch. 1.CHAPTER 1. Proration of Estate Taxes
Art. 3.ARTICLE 3. Judicial Proceedings
This text of California § 20120. (20120. (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 § 20120. (2026).
Text
(a)The personal representative or any person interested in the estate may commence a proceeding to have a court determine the proration pursuant to this chapter.
(b)A proceeding under this article shall be commenced in the court in which the estate of the decedent was administered or, if no administration proceedings have been commmenced, in the superior court of any county in which the estate of the decedent may be administered.
(c)If proceedings for the administration of the decedent’s estate are pending, a proceeding under this article shall be combined with the administration proceedings. If a proceeding is commenced at any time before final distribution, there shall be no additional filing fee.
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Related
In Re Estate of Hughes
34 Cal. Rptr. 3d 613 (California Court of Appeal, 2005)
Legislative History
Enacted by Stats. 1990, Ch. 79.
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California § 20120., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/20120..