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California · Through 2026-09-13

RTC § 16752

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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 3. Payment of Tax [16750. - 16761.]
  5. ARTICLE 1. Generally [16750. - 16753.]

The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.

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

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