California Code, Probate Code - PROB § 20200

(a) “Generation-skipping transfer tax” means a tax imposed by any federal or California generation-skipping transfer tax law, now existing or hereafter enacted, and includes interest and penalties on any deficiency.

(b) “Property” means property on which a generation-skipping transfer tax is imposed.

(c) “Transferee” means any person who receives, who is deemed to receive, or who is the beneficiary of, any property.

(d) “Trustee” means any person who is a trustee within the meaning of the federal generation-skipping transfer tax law, or who is otherwise required to pay a generation-skipping transfer tax.

(e) “Value” means fair market value as determined for generation-skipping transfer tax purposes.