Article 3 - Judicial Proceedings

California Probate Code — §§ 20120-20125

Sections (6)

§ 20120

Enacted by Stats. 1990, Ch. 79.

(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

Enacted by Stats. 1990, Ch. 79.

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

Amended by Stats. 2017, Ch. 319, Sec. 106. (AB 976) Effective January 1, 2018.

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 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

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

(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

Enacted by Stats. 1990, Ch. 79.

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

Enacted by Stats. 1990, Ch. 79.

(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.