{"data":{"id":"us-ca/rtc-16703","jurisdiction":"us-ca","citation":"RTC § 16703","heading":"","body":"“Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.","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":"7307f163fc6f3297d03dcb5ecb437ddfca021d4eb4fd80abae5a1440489f21c6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16702","next":"us-ca/rtc-16704"},"notice":"GroundRules: Original legal text. Not legal advice."}