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

§ 16722

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

If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.

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

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California Revenue and Taxation Code

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