California Probate Code

§ 20200

PROB § 20200Div. 10 · Ch. 2 · Art. 1

Statute text

Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:

(a)“Generation-skipping transfer tax” means a tax imposed by any federal or California generation-skipping transfer tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.

(b)“Property” means property on which a generation-skipping transfer tax is imposed.

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Legislative history

Enacted by Stats. 1990, Ch. 79.