California Probate Code

§ 6600

PROB § 6600Div. 6 · Part 3 · Ch. 6

Statute text

(a)Subject to subdivision (b), for the purposes of this chapter, “decedent’s estate” means all the decedent’s personal property, wherever located, and all the decedent’s real property located in this state.

(b)For the purposes of this chapter:

(1)Any property or interest or lien thereon which, at the time of the decedent’s death, was held by the decedent as a joint tenant, or in which the decedent had a life or other interest terminable upon the decedent’s death, shall be excluded in determining the estate of the decedent or its value.

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Legislative history

Enacted by Stats. 1990, Ch. 79.