{"data":{"id":"us-ca/rtc-16751","jurisdiction":"us-ca","citation":"RTC § 16751","heading":"","body":"The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of 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 3. Payment of Tax [16750. - 16761.]","ARTICLE 1. Generally [16750. - 16753.]"],"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":"d5c3e20b7a3f27674621a5488a930d1f0bd5e437dbc9d5f6a71688c748fd8f2d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16750","next":"us-ca/rtc-16752"},"notice":"GroundRules: Original legal text. Not legal advice."}