GroundRules
PROB § 20123
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 3. Judicial Proceedings [20120. - 20125.]
(a) The court, upon making a determination as provided in this article, shall make an order:
(1) Directing the personal representative to charge the prorated amounts against the persons against whom an estate tax has been prorated insofar as the personal representative is in possession of any property or interests of the persons against whom the charge may be made.
(2) Summarily directing all other persons against whom an estate tax has been prorated to make payment of the prorated amounts to the personal representative.
(b) A court order made under this section is a judgment that may be enforced against the persons against whom an estate tax has been prorated.
Collected 2026-09-14T05:56:33Z. Source file · JSON