Article 3 - Judicial Proceedings

California Probate Code — §§ 20220-20225

Sections (6)

§ 20220

Enacted by Stats. 1990, Ch. 79.

(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

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 the generation-skipping transfer tax.

§ 20222

Amended by Stats. 2017, Ch. 319, Sec. 107. (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 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

Amended by Stats. 1997, Ch. 724, Sec. 32. Effective January 1, 1998.

(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

Enacted by Stats. 1990, Ch. 79.

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

Enacted by Stats. 1990, Ch. 79.

(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.