{"data":{"id":"us-ca/rtc-16720","jurisdiction":"us-ca","citation":"RTC § 16720","heading":"","body":"Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return.\nThere shall be attached to the return filed with the Controller a duplicate copy of the federal return.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 2. Imposition of the Tax [16710. - 16734.]","ARTICLE 2. Returns [16720. - 16722.]"],"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":"7ab618857530d1afbccface750b41ea24123c43397d58e986b97e6e75f9b931a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16710","next":"us-ca/rtc-16721"},"notice":"GroundRules: Original legal text. Not legal advice."}