California § 20110 - Except as provided in subdivision (b), any estate tax shall be equitably prorated
Full text of California Public Contract Code - PCC § 20110 — Except as provided in subdivision (b), any estate tax shall be equitably prorated, with citation guidance and answers to common questions.
§ 20110. Except as provided in subdivision (b), any estate tax shall be equitably prorated
(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 âinstrument disposing of propertyâ 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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 20110
What does Public Contract Code - PCC § 20110 cover?
Section 20110 ("Except as provided in subdivision (b), any estate tax shall be equitably prorated") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 20110?
A common citation format is "Public Contract Code - PCC § 20110" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 20110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.