{"code":"PROB","codeName":"Probate Code","section":"20201","citation":"Prob. Code, § 20201","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 10. PRORATION OF TAXES [20100. - 20225.]","url":"https://blackletter.si/probate-code/division-10"},{"name":"CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer [20200. - 20225.]","url":"https://blackletter.si/probate-code/division-10/chapter-2"},{"name":"ARTICLE 1. General Provisions [20200. - 20201.]","url":"https://blackletter.si/probate-code/division-10/chapter-2/article-1"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>(a) This chapter does not apply to transferees of property of a decedent who died before January 1, 1987.</p><p>(b) No inference as to the applicable law in effect before January 1, 1987, shall be drawn from the enactment of this chapter.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/probate-code/general-provisions-20201","source":"California Legislative Information bulk export (pubinfo)"}