Section 20223 Of Article 3. Judicial Proceedings From California Probate Code >> Division 10. >> Chapter 2. >> Article 3.
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.