{"code":"PROB","codeName":"Probate Code","section":"21501","citation":"Prob. Code, § 21501","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. CONSTRUCTION OF WILLS, TRUSTS, AND OTHER INSTRUMENTS [21101. - 21700.]","url":"https://blackletter.si/probate-code/division-11"},{"name":"PART 5. COMPLIANCE WITH INTERNAL REVENUE CODE [21500. - 21541.]","url":"https://blackletter.si/probate-code/division-11/part-5"},{"name":"CHAPTER 1. General Provisions [21500. - 21503.]","url":"https://blackletter.si/probate-code/division-11/part-5/chapter-1"}],"history":"Enacted by Stats. 1990, Ch. 79.","effective":null,"html":"<p>(a) This part applies to a distribution made on or after January 1, 1988, whether the transferor died before, on, or after that date.</p><p>(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.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/probate-code/general-provisions-21501","source":"California Legislative Information bulk export (pubinfo)"}