Section 20213 Of Article 2. Proration From California Probate Code >> Division 10. >> Chapter 2. >> Article 2.

. If a trust is created or other provision made whereby a transferee is given an interest in income, or an estate for years or for life, or another temporary interest in property, the tax on both the temporary interest and other interests in the property shall be charged against, and paid out of, the corpus of the property without apportionment between the temporary and other interests.