{"data":{"id":"us-ca/prob-20201","jurisdiction":"us-ca","citation":"PROB § 20201","heading":"","body":"(a) This chapter does not apply to transferees of property of a decedent who died before January 1, 1987.\n(b) No inference as to the applicable law in effect before January 1, 1987, shall be drawn from the enactment of this chapter.","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":"61e0f6262602f8cbc05e6dfa8c329eab9d1694eae3683956708b0c9c9cb0d038","source_id":"us-ca","stale":false,"prev":"us-ca/prob-20200","next":"us-ca/prob-20210"},"notice":"GroundRules: Original legal text. Not legal advice."}