Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 9.5.: PART 9.5. GENERATION SKIPPING TRANSFER TAX/Ch. 6.: CHAPTER 6. Court Jurisdiction and Procedure Generally/Art. 1.: ARTICLE 1. Court Jurisdiction/§ 16880.
California Statutes

§ 16880. — 16880. (Added by Stats. 1977, Ch. 1079.)

California § 16880.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 9.5.PART 9.5. GENERATION SKIPPING TRANSFER TAX
Ch. 6.CHAPTER 6. Court Jurisdiction and Procedure Generally
Art. 1.ARTICLE 1. Court Jurisdiction

This text of California § 16880. (16880. (Added by Stats. 1977, Ch. 1079.)) 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 § 16880. (2026).

Text

The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.

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Legislative History

Added by Stats. 1977, Ch. 1079.
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Bluebook (online)
California § 16880., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/16880..