California § 20214. 20214. (Enacted by Stats. 1990, Ch. 79.)

California Statutes

§ 20214. — 20214. (Enacted by Stats. 1990, Ch. 79.)

California § 20214.

JurisdictionCalifornia

Code PROBProbate Code - PROB

Div. 10.DIVISION 10. PRORATION OF TAXES

Ch. 2.CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer

Art. 2.ARTICLE 2. Proration

This text of California § 20214. (20214. (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 § 20214. (2026).

Text

(a)If all property does not come into the possession of the trustee, the trustee is entitled, and has the duty, to recover from the transferees, the proportionate amount of the tax with which the transferees are chargeable under this chapter.

(b)If the trustee cannot collect from any transferee the amount of tax apportioned to the transferee, the amount not recoverable shall be equitably prorated among the other transferees who are subject to proration.

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(a)
If all property does not come into the possession of the trustee, the trustee is entitled, and has the duty, to recover from the transferees, the proportionate amount of the tax with which the transferees are chargeable under this chapter.
(b)
If the trustee cannot collect from any transferee the amount of tax apportioned to the transferee, the amount not recoverable shall be equitably prorated among the other transferees who are subject to proration.

Legislative History

Enacted by Stats. 1990, Ch. 79.

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California § 20214., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PROB/20214..