ARTICLE 1. General Provisions [20200. - 20201.]

Article 1 enacted by Stats. 1990, Ch. 79.

§§ 20200–20201 · 2 sections

• § 20200 Except where the context otherwise requires, the following definitions shall govern the construction of this chapter: (a) “Generation-skipping transfer tax”…
• § 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…