California Statutes
§ 16702. — 16702. (Amended by Stats. 1987, Ch. 1138, Sec. 2.)
California § 16702.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 16702. (16702. (Amended by Stats. 1987, Ch. 1138, Sec. 2.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 16702. (2026).
Text
“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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Legislative History
Amended by Stats. 1987, Ch. 1138, Sec. 2. Effective September 25, 1987.
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Bluebook (online)
California § 16702., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16702..