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.
Cal. Prob. Code § 20115
Proration
Applied in 2 court decisions — leading case Klein v. Hughes (2005)
Most recently applied in Klein v. Hughes (October 2005)
Enacted by Stats. 1990, Ch. 79.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.