20100. Except where the context otherwise requires, the following
definitions shall govern the construction of this chapter:
(a) "Estate tax" means a tax imposed by any federal or California
estate tax law, now existing or hereafter enacted, and includes
interest and penalties on any deficiency.
(b) "Person interested in the estate" means any person, including
a personal representative, entitled to receive, or who has received,
from a decedent while alive or by reason of the death of the decedent
any property or interest therein.
(c) "Personal representative" includes a guardian, conservator,
trustee, or other person charged with the responsibility of paying
the estate tax.
(d) "Property" means property included in the gross estate for
federal estate tax purposes.
(e) "Value" means fair market value as determined for federal
estate tax purposes.
20101. (a) This chapter does not apply to persons interested in the
estate of a decedent who died before January 1, 1987.
(b) Notwithstanding the repeal of former Article 4a (commencing
with Section 970) of Chapter 15 of Division 3 of the Probate Code by
Chapter 783 of the Statutes of 1986, the provisions of that former
article remain applicable where the decedent died before January 1,
1987. No inference as to the applicable law in effect before January
1, 1987, shall be drawn from the enactment of this chapter.