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DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 7. Administration 16900-16911›ARTICLE 1. Generally 16900-16905

§ 16904

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

Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by the State Board of Equalization which may in any way indicate that a transfer has been made which is taxable under this part.

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

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California Revenue and Taxation Code

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