Terms Used In California Codes > Probate Code > Division 10 > Chapter 2 > Article 2 - Proration

• Controller: means the State Controller. See California Revenue and Taxation Code 21
• Instrument: means a will, a document establishing or modifying a trust, a deed, or any other writing that designates a beneficiary or makes a donative transfer of property. See California Probate Code 45
• Person: means an individual, corporation, government or governmental subdivision or agency, business trust, estate, trust, partnership, limited liability company, association, or other entity. See California Probate Code 56
• Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
• Property: means anything that may be the subject of ownership and includes both real and personal property and any interest therein. See California Probate Code 62
• Transferee: means the beneficiary, donee, or other recipient of an interest transferred by an instrument. See California Probate Code 81.5
• Transferor: means the testator, settlor, grantor, owner, or other person who executes an instrument. See California Probate Code 81
• Trust: includes the following:

  California Probate Code 82

• Trustee: includes an original, additional, or successor trustee, whether or not appointed or confirmed by a court. See California Probate Code 84
• Trustee: A person or institution holding and administering property in trust.