DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 1. Definitions 16700-16704

§ 16704

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.

(Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.)

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California Revenue and Taxation Code

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