{"data":{"id":"us-ca/rtc-16752","jurisdiction":"us-ca","citation":"RTC § 16752","heading":"","body":"The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.","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":"635f5ef43ebfe22a7fc9ab05bba8a57d4f6aaf57abcd651b152afd67c082916b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16751","next":"us-ca/rtc-16753"},"notice":"GroundRules: Original legal text. Not legal advice."}