DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 6. Court Jurisdiction and Procedure Generally 16880-16890›ARTICLE 1. Court Jurisdiction 16880-16881

§ 16880

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

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.

(Added by Stats. 1977, Ch. 1079.)

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California Revenue and Taxation Code

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