California Statutes
§ 16702. — 16702. (Amended by Stats. 1987, Ch. 1138, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 9.5. PART 9.5. GENERATION SKIPPING TRANSFER TAX·Ch. 1. CHAPTER 1. Definitions
“Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended, where the original transferor is a resident of the State of California at the date of original transfer, or the property transferred is real or personal property in California.
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California § 16702. (16702. (Amended by Stats. 1987, Ch. 1138, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1987, Ch. 1138, Sec. 2. Effective September 25, 1987.