California · Probate Code

PROB §20115: Where the payment of any portion of the federal estate tax is extended under the provisions of the federal estate tax law, the amount of extended tax shall be a charge against the persons who receive

What this law says, in plain English

When federal estate tax payment is extended under federal law, the extended tax amount becomes a charge against persons who receive the estate.

Read the full statutory text
Where the payment of any portion of the federal estate tax is extended under the provisions of the federal estate tax law, the amount of extended tax shall be a charge against the persons who receive the specific property that gives rise to the extension.

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