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California · Through 2026-09-13

RTC § 16722

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]
  4. CHAPTER 2. Imposition of the Tax [16710. - 16734.]
  5. ARTICLE 2. Returns [16720. - 16722.]

If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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