{"data":{"id":"us-ca/rtc-16704","jurisdiction":"us-ca","citation":"RTC § 16704","heading":"","body":"“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.","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":"efc9b9f5d94e2392cd48fcfd6e98d3ab14fe86fa3c8f621e69ea4a9964103a4d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16703","next":"us-ca/rtc-16710"},"notice":"GroundRules: Original legal text. Not legal advice."}