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 tax or
that a generation-skipping transfer tax be prorated to the property
in the manner provided in the instrument.
(2) Where federal law directs otherwise. If federal law directs
the manner of proration of the federal generation-skipping transfer
tax, the California generation-skipping transfer tax shall be
prorated in the same manner.
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.
20212. In making a proration required by this article:
(a) Allowances shall be made for credits, exemptions, and
deductions allowed for the purpose of determining the tax payable.
(b) Interest and penalties on any deficiency shall be charged to
equitably reflect the benefits and burdens of the deficiency and of
any tax deductions associated with the interest and penalties.
20213. If a trust is created or other provision made whereby a
transferee is given an interest in income, or an estate for years or
for life, or another temporary interest in property, the tax on both
the temporary interest and other interests in the property shall be
charged against, and paid out of, the corpus of the property without
apportionment between the temporary and other interests.
20214. (a) If all property does not come into the possession of the
trustee, the trustee is entitled, and has the duty, to recover from
the transferees, the proportionate amount of the tax with which the
transferees are chargeable under this chapter.
(b) If the trustee cannot collect from any transferee the amount
of tax apportioned to the transferee, the amount not recoverable
shall be equitably prorated among the other transferees who are
subject to proration.
20215. (a) If a person is charged with, or required to pay, a
generation-skipping transfer tax greater than the amount prorated to
that person because another person does not pay the amount of
generation-skipping transfer tax prorated to the other person, the
person charged with or required to pay the greater amount has a right
of reimbursement against the other person.
(b) The right of reimbursement may be enforced through the trustee
in the discretion of the trustee, or may be enforced directly by the
person charged with, or required to pay, the greater amount and, for
the purpose of direct enforcement, the person is subrogated to the
position of the trustee.
(c) The trustee or person who has a right of reimbursement may
commence a proceeding to have a court determine the right of
reimbursement. The provisions of Article 3 (commencing with Section
20220) shall govern the proceeding, with changes necessary to make
the provisions appropriate for application to the proceeding, and the
court order determining the right of reimbursement is an enforceable