DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 2. Imposition of the Tax 16710-16734›ARTICLE 2. Returns 16720-16722
§ 16720
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return.
There shall be attached to the return filed with the Controller a duplicate copy of the federal return.
(Added by Stats. 1977, Ch. 1079.)
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