{"data":{"id":"us-ca/rtc-16722","jurisdiction":"us-ca","citation":"RTC § 16722","heading":"","body":"If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.","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":"7ea4affa0de5b3b923eb5d9e5dde0a87ea1518880eaf53d7e79a5e0a03b5b0d5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16721","next":"us-ca/rtc-16730"},"notice":"GroundRules: Original legal text. Not legal advice."}