Section 21114.
21114. (a) If a statute or an instrument provides for transfer of a present or future interest to, or creates a present or future interest in, a designated person’s “heirs,” “heirs at law,” “next of kin,” “relatives,” or “family,” or words of similar import, the transfer is to the persons, including the state under Section 6800, […]
Section 20116.
20116. (a) If all property does not come into the possession of the personal representative, the personal representative is entitled, and has the duty, to recover from the persons interested in the estate the proportionate amount of the estate tax with which the persons are chargeable under this chapter. (b) If the personal representative cannot collect from […]
Section 20221.
20221. A proceeding under this article shall be commenced by filing a petition that sets forth all of the following information: (a) The jurisdictional facts. (b) Other facts necessary for the court to determine the proration of the generation-skipping transfer tax. (Enacted by Stats. 1990, Ch. 79.)
Section 20117.
20117. (a) If a person is charged with or required to pay an estate tax greater than the amount prorated to that person because another person does not pay the amount of estate tax prorated to the other person, the person charged with or required to pay the greater amount has a right of reimbursement against […]
Section 20222.
20222. Not less than 30 days before the hearing the petitioner shall do both of the following: (a) Cause notice of the hearing and a copy of the petition to be delivered pursuant to Section 1215 to the trustee and each transferee against whom prorated amounts may be charged pursuant to paragraph (1) of subdivision (a) […]
Section 20120.
20120. (a) The personal representative or any person interested in the estate may commence a proceeding to have a court determine the proration pursuant to this chapter. (b) A proceeding under this article shall be commenced in the court in which the estate of the decedent was administered or, if no administration proceedings have been commmenced, in […]
Section 20223.
20223. (a) The court, upon making a determination as provided in this article, shall make an order: (1) Directing the trustee to charge the prorated amounts against the transferees against whom the generation-skipping transfer tax has been prorated insofar as the trustee is in possession of any property or interests of the transferees against whom the charge […]
Section 20121.
20121. A proceeding under this article shall be commenced by filing a petition that sets forth all of the following information: (a) The jurisdictional facts. (b) Other facts necessary for the court to determine the proration of estate taxes. (Enacted by Stats. 1990, Ch. 79.)
Section 20122.
20122. Not less than 30 days before the hearing, the petitioner shall do both of the following: (a) Cause notice of the hearing and a copy of the petition to be delivered pursuant to Section 1215 to the personal representative and to each person interested in the estate against whom prorated amounts may be charged pursuant […]
Section 20123.
20123. (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 […]