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DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS 21101-21700›PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE 21500-21541›CHAPTER 1. General Provisions 21500-21503

§ 21501

California Probate Code · 2026-09 edition · updated 2026-10-03 · California

(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.

(b) A distribution made on or after January 1, 1983, and before January 1, 1988, is governed by the applicable law in effect before January 1, 1988.

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

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California Probate Code

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