California Probate Code

§ 20123

PROB § 20123 Effective Jan 1, 1998Div. 10 · Ch. 1 · Art. 3

Statute text

(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.

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Legislative history

Amended by Stats. 1997, Ch. 724, Sec. 31. Effective January 1, 1998.