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Effective Jan 1, 1998Amended by Stats. 1997, Ch. 724, Sec. 32. Effective January 1, 1998.
(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.