PROBATE CODE
SECTION 20220-20225




20220.  (a) The trustee or any transferee 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 commenced, 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.


20221.  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 the generation-skipping transfer tax.



20222.  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 trustee and each transferee against whom prorated
amounts may be charged pursuant to paragraph (1) of subdivision (a)
of Section 20223.
   (b) Cause a summons and a copy of the petition to be served on
each transferee who may be directed to make payment of prorated
amounts pursuant to paragraph (2) of subdivision (a) of Section
20223. 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.



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 may
be made.
   (2) Summarily directing all other transferees against whom the
generation-skipping transfer tax has been prorated to make payment of
the prorated amounts to the trustee.
   (b) A court order made under this section is a judgment that may
be enforced against the persons against whom a generation-skipping
transfer tax has been prorated.


20224.  Upon petition by the trustee or any transferee, the court
shall modify an order made pursuant to this article whenever it
appears that the amount of generation-skipping transfer tax as
actually determined is different from the amount of tax on which the
court based the order.



20225.  (a) A trustee acting or resident in another state may
commence an action in this state to recover from a transferee, who
either is resident in this state or owns property in this state, the
amount of the federal generation-skipping transfer tax, or a
generation-skipping transfer tax 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 an apportionment by the court
having jurisdiction of the administration of the decedent's estate in
the other state is prima facie correct.