ARTICLE 1. General Provisions

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

§§ 20100–20101 · 2 sections

• § 20100 Except where the context otherwise requires, the following definitions shall govern the construction of this chapter: (a) “Estate tax” means a tax imposed by…
• § 20101 (a) This chapter does not apply to persons interested in the estate of a decedent who died before January 1, 1987. (b) Notwithstanding the repeal of former…