20110. (a) Except as provided in subdivision (b), any estate tax
shall be equitably prorated among the persons interested in the
estate in the manner prescribed in this article.
(b) This section does not apply:
(1) To the extent the decedent in a written inter vivos or
testamentary instrument disposing of property specifically directs
that the property be applied to the satisfaction of an estate tax or
that an estate tax be prorated to the property in the manner provided
in the instrument. As used in this paragraph, an "instrument
disposing of property" includes an instrument that creates an
interest in property or an amendment to an instrument that disposes
of property or creates an interest in property.
(2) Where federal law directs otherwise. If federal law directs
the manner of proration of the federal estate tax, the California
estate tax shall be prorated in the same manner.
20111. The proration required by this article shall be made in the
proportion that the value of the property received by each person
interested in the estate bears to the total value of all property
received by all persons interested in the estate, subject to the
provisions of this article.
20112. (a) In making a proration of the federal estate tax,
allowances shall be made for credits allowed for state or foreign
death taxes in determining the federal tax payable and for exemptions
and deductions allowed for the purpose of determining the taxable
(b) In making a proration of the California estate tax, allowances
shall be made for (1) credits (other than the credit for state death
taxes paid) allowed by the federal estate tax law and attributable
to property located in this state, and (2) exemptions and deductions
allowed by the federal estate tax law for the purpose of determining
the taxable estate attributable to property located in this state.
(c) In making a proration of an estate tax, interest on extension
of taxes and interest and penalties on any deficiency shall be
charged to equitably reflect the benefits and burdens of the
extension or deficiency and of any tax deductions associated with the
interest and penalties.
20113. If a trust is created, or other provision made whereby a
person is given an interest in the income of, an estate for years or
for life in, or other temporary interest in, any property, the estate
tax on both the temporary interest and on the remainder thereafter
shall be charged against and paid out of the corpus of the property
without apportionment between remainders and temporary estates.
20114. (a) As used in this section, "qualified real property" means
qualified real property as defined in Section 2032A of the Internal
Revenue Code (26 U.S.C. Sec. 2032A).
(b) If an election is made pursuant to Section 2032A of the
Internal Revenue Code (26 U.S.C. Sec. 2032A), the proration shall be
based upon the amount of federal estate tax that would be payable but
for the election. The amount of the reduction in federal estate tax
resulting from an election pursuant to Section 2032A of the Internal
Revenue Code (26 U.S.C. Sec. 2032A) shall reduce the tax that is
otherwise attributable to the qualified real property that is the
subject of the election. If the tax that is otherwise attributable to
the qualified real property is reduced to zero pursuant to this
subdivision, any excess amount of reduction shall reduce the tax
otherwise payable with respect to the other property, this amount to
be equitably prorated in accordance with Section 20111.
(c) If additional federal estate tax is imposed under subsection
(c) of Section 2032A of the Internal Revenue Code (26 U.S.C. Sec.
2032A) by reason of early disposition or cessation of qualified use,
the additional tax shall be a charge against the portion of the
qualified real property to which the additional tax is attributable,
and shall be equitably prorated among the persons interested in that
portion of the qualified real property in proportion to their
20114.5. (a) As used in this section:
(1) A reference to Section 4980A of the Internal Revenue Code
means Section 4980A of the federal Internal Revenue Code of 1986 as
amended (26 U.S.C. Sec. 4980A) and also means former Section 4981A of
the federal Internal Revenue Code of 1986.
(2) "Excess retirement accumulation" has the meaning given it in
paragraph (3) of subsection (d) of Section 4980A.
(b) If the federal estate tax is increased under subsection (d) of
Section 4980A of the Internal Revenue Code, the amount of the
increase shall be a charge against the persons who receive the excess
retirement accumulation that gives rise to the increase, and shall
be equitably prorated among all persons who receive interests in
qualified employer plans and individual retirement plans to which the
excess retirement accumulation is attributable.
20115. Where the payment of any portion of the federal estate tax
is extended under the provisions of the federal estate tax law, the
amount of extended tax shall be a charge against the persons who
receive the specific property that gives rise to the extension.
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 any person
interested in the estate the amount of an estate tax apportioned to
the person, the amount not recoverable shall be equitably prorated
among the other persons interested in the estate who are subject to
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 the other person.
(b) The right of reimbursement may be enforced through the
personal representative in the discretion of the personal
representative, 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
(c) The personal representative 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 20120) 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