California Probate Code

§ 20100

PROB § 20100Div. 10 · Ch. 1 · Art. 1

Statute text

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 California estate tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.

(b)“Person interested in the estate” means any person, including a personal representative, entitled to receive, or who has received, from a decedent while alive or by reason of the death of the decedent any property or interest therein.

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Legislative history

Enacted by Stats. 1990, Ch. 79.