California Code, PROB 20201.

California Code, PROB 20201.

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Probate Code - PROB

DIVISION 10. PRORATION OF TAXES [20100 - 20225] Â Â ( Division 10 enacted by Stats. 1990, Ch. 79. ) Â Â CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer [20200 - 20225] Â Â ( Chapter 2 enacted by Stats. 1990, Ch. 79. ) Â Â

ARTICLE 1. General Provisions [20200 - 20201] Â Â ( Article 1 enacted by Stats. 1990, Ch. 79. )

  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 before January 1, 1987, shall be drawn from the enactment of this chapter. (Enacted by Stats. 1990, Ch. 79.)