SECTIONS 20120-20125 - California Statutes

PROBATE CODE

SECTION 20120-20125

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 the superior
court of any county in which the estate of the decedent may be
administered.
(c) If proceedings for the administration of the decedent's estate
are pending, a proceeding under this article shall be combined with
the administration proceedings. If a proceeding is commenced at any
time before final distribution, there shall be no additional filing
fee.

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.

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
mailed to the personal representative and to each person interested
in the estate against whom prorated amounts may be charged pursuant
to paragraph (1) of subdivision (a) of Section 20123.
(b) Cause a summons and a copy of the petition to be served on
each person interested in the estate who may be directed to make
payment of prorated amounts pursuant to paragraph (2) of subdivision
(a) of Section 20123. The summons shall be in the form and shall be
served in the manner prescribed in Title 5 (commencing with Section
410.10) of Part 2 of the Code of Civil Procedure.

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 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.
(b) A court order made under this section is a judgment that may
be enforced against the persons against whom an estate tax has been
prorated.

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.

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 another state, apportioned to
the person.
(b) The action shall be commenced in the superior court of any
county in which administration of the estate of the decedent would be
proper or, if none, in which any defendant resides.
(c) For purposes of the action the apportionment by the court
having jurisdiction of the administration of the decedent's estate in
the other state is prima facie correct.