{"data":{"id":"us-ca/rtc-16900","jurisdiction":"us-ca","citation":"RTC § 16900","heading":"","body":"This part is administered by the Controller.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","CHAPTER 7. Administration [16900. - 16911.]","ARTICLE 1. Generally [16900. - 16905.]"],"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":"6fc18abd08f554ec149d081a354e0120547e4b983538b5a55a895f039b40effb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-16890","next":"us-ca/rtc-16901"},"notice":"GroundRules: Original legal text. Not legal advice."}