California Probate Code

§ 20115

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

PROB § 20115Div. 10 · Ch. 1 · Art. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Enacted by Stats. 1990, Ch. 79.