California Probate Code ARTICLE 1 - General Provisions

• Section 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 any federal or...
• Section 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 Article...

Last modified: October 22, 2018