Cal. Probate Code § 20210
Cal. Probate Code § 20210
California · California Probate Code · Status: effective
Cite this
- Citation
- Cal. Probate Code § 20210, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/895892
- Permanent ID
ys:prov:895892@1- SHA-256
02c1d1320f9da8eebbc6e31321c29921b262b79bd45eec3d87eb8dff6fc56611
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.
(2) Where federal law directs otherwise. If federal law directs the manner of proration of the federal generation-skipping transfer tax, the California generation-skipping transfer tax shall be prorated in the same manner.