Prob. Code, § 20200 · Article 1. General Provisions
Prob. Code, § 20200
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) “Generation-skipping transfer tax” means a tax imposed by any federal or California generation-skipping transfer tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.
(b) “Property” means property on which a generation-skipping transfer tax is imposed.
(c) “Transferee” means any person who receives, who is deemed to receive, or who is the beneficiary of, any property.
(d) “Trustee” means any person who is a trustee within the meaning of the federal generation-skipping transfer tax law, or who is otherwise required to pay a generation-skipping transfer tax.
(e) “Value” means fair market value as determined for generation-skippi ng transfer 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=20200.
- Text hash
- sha256 004d275776580e40b9aeecb862df16c95ea59fe075022a8316f52c3cc12f9cb8
- 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.