GroundRules
RTC § 16702
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
- CHAPTER 1. Definitions [16700. - 16704.]
“Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended, where the original transferor is a resident of the State of California at the date of original transfer, or the property transferred is real or personal property in California.
Collected 2026-09-14T05:56:33Z. Source file · JSON