Section 21406.

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(a) This part does not apply to a gift made before July 1, 1989. In the case of a gift made before July 1, 1989, the law that would have applied had this part not been enacted shall apply.

(b) For purposes of this section a gift by will is made on the date of the decedent’s death.

(Enacted by Stats. 1990, Ch. 79.)


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