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

§ 16703

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.

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

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California Revenue and Taxation Code

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