Section 20117 Of Article 2. Proration From California Probate Code >> Division 10. >> Chapter 1. >> Article 2.
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
personal representative.
(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
enforceable judgment.