DIVISION 10. PRORATION OF TAXES 20100-20225›CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer 20200-20225›ARTICLE 1. General Provisions 20200-20201

§ 20201

California Probate Code · 2020-11 edition · updated 2026-10-04 · California

(a) This chapter does not apply to transferees of property of a decedent who died before January 1, 1987.

(b) No inference as to the applicable law in effect before January 1, 1987, shall be drawn from the enactment of this chapter.

(Enacted by Stats. 1990, Ch. 79.)

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California Probate Code

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