GroundRules
RTC § 16720
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 2. Imposition of the Tax [16710. - 16734.]
- ARTICLE 2. Returns [16720. - 16722.]
Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return.
There shall be attached to the return filed with the Controller a duplicate copy of the federal return.
Collected 2026-09-14T05:56:33Z. Source file · JSON