Prob. Code, § 20100 · Article 1. General Provisions
Prob. Code, § 20100
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:
(a) “Estate tax” means a tax imposed by any federal or California estate tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.
(b) “Person interested in the estate” means any person, including a personal representative, entitled to receive, or who has received, from a decedent while alive or by reason of the death of the decedent any property or interest therein.
(c) “Personal representative” includes a guardian, conservator, trustee, or other person charged with the responsibility of paying the estate tax.
(d) “Property” means property included in the gross estate for federal estate tax purposes.
(e) “Value” means fair market value as determined for federal estate tax purposes.
Notes and commentary — not statutory text
History
Enacted by Stats. 1990, Ch. 79.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PROB§ionNum=20100.
- Text hash
- sha256 35aa9706ff99fa3e4d835f0a2353250fcdab4f160e1784e134e3c2ad3123a7d8
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.