{"data":{"id":"us-ca/rtc-16702","jurisdiction":"us-ca","citation":"RTC § 16702","heading":"","body":"“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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b1bf34e9adb647b590c1775614aa5c4f35267823c8fe1f31bb012bfd8d3aa014","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16701","next":"us-ca/rtc-16703"},"notice":"GroundRules: Original legal text. Not legal advice."}