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 […]
Section 20124.
20124. Upon petition by the personal representative or any person interested in the estate, the court shall modify an order made pursuant to this article whenever it appears that the amount of estate tax as actually determined is different from the amount of estate tax on which the court based the order. (Enacted by Stats. […]
Section 20125.
20125. (a) A personal representative acting or resident in another state may commence an action in this state to recover from a person interested in the estate, who either is resident in this state or owns property in this state, the amount of the federal estate tax, or an estate tax or death duty payable to […]
Section 20201.
20201. (a) This chapter does not apply to transferees of property of a decedent who died before January 1, 1987. (b) No inference as to the applicable law in effect before January 1, 1987, shall be drawn from the enactment of this chapter. (Enacted by Stats. 1990, Ch. 79.)
Section 20210.
20210. (a) Except as provided in subdivision (b), any generation-skipping transfer tax shall be equitably prorated among the transferees in the manner prescribed in this article. (b) This section does not apply: (1) To the extent the transferor in a written instrument transferring property specifically directs that the property be applied to the satisfaction of a generation-skipping transfer […]
Section 20211.
20211. The proration required by this article shall be made in the proportion that the value of the property received by each transferee bears to the total value of all property received by all transferees, subject to the provisions of this article. (Enacted by Stats. 1990, Ch. 79.)