{"data":{"id":"us-ca/prob-20200","jurisdiction":"us-ca","citation":"PROB § 20200","heading":"","body":"Except where the context otherwise requires, the following definitions shall govern the construction of this chapter:\n(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.\n(b) “Property” means property on which a generation-skipping transfer tax is imposed.\n(c) “Transferee” means any person who receives, who is deemed to receive, or who is the beneficiary of, any property.\n(d) “Trustee” means any person who is a trustee within the meaning of the federal generation-skipping transfer tax law, or who is otherwise required to pay a generation-skipping transfer tax.\n(e) “Value” means fair market value as determined for generation-skippi ng transfer tax purposes.","path":["Probate Code - PROB","DIVISION 10. PRORATION OF TAXES [20100. - 20225.]","CHAPTER 2. Proration of Taxes on Generation-Skipping Transfer [20200. - 20225.]","ARTICLE 1. General Provisions [20200. - 20201.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"004d275776580e40b9aeecb862df16c95ea59fe075022a8316f52c3cc12f9cb8","source_id":"us-ca","stale":false,"prev":"us-ca/prob-20125","next":"us-ca/prob-20201"},"notice":"GroundRules: Original legal text. Not legal advice."}