Section 21406 - Effective date(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.