{"data":{"id":"us-ca/prob-20115","jurisdiction":"us-ca","citation":"PROB § 20115","heading":"","body":"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.","path":["Probate Code - PROB","DIVISION 10. PRORATION OF TAXES [20100. - 20225.]","CHAPTER 1. Proration of Estate Taxes [20100. - 20125.]","ARTICLE 2. Proration [20110. - 20117.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f546d024d23928d739116228294b7286d9fdf238869fc30b95f66abb0b5c00e1","source_id":"us-ca","stale":false,"prev":"us-ca/prob-20114.5","next":"us-ca/prob-20116"},"notice":"GroundRules: Original legal text. Not legal advice."}