Section 20225 Of Article 3. Judicial Proceedings From California Probate Code >> Division 10. >> Chapter 2. >> Article 3.

. (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.