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2023 California Code
Probate Code - PROB
DIVISION 10 - PRORATION OF TAXES
CHAPTER 2 - Proration of Taxes on Generation-Skipping Transfer
ARTICLE 1 - General Provisions
Section 20201.
Universal Citation:
CA Prob Code § 20201 (2023)
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20201. (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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