GroundRules
PROB § 20115
Where this section sits in the code
- Probate Code - PROB
- DIVISION 10. PRORATION OF TAXES [20100. - 20225.]
- CHAPTER 1. Proration of Estate Taxes [20100. - 20125.]
- ARTICLE 2. Proration [20110. - 20117.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON