California Probate Code

§ 20210

PROB § 20210Div. 10 · Ch. 2 · Art. 2

Statute text

(a)Except as provided in subdivision (b), any generation-skipping transfer tax shall be equitably prorated among the transferees in the manner prescribed in this article.

(b)This section does not apply:

(1)To the extent the transferor in a written instrument transferring property specifically directs that the property be applied to the satisfaction of a generation-skipping transfer tax or that a generation-skipping transfer tax be prorated to the property in the manner provided in the instrument.

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Legislative history

Enacted by Stats. 1990, Ch. 79.