Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›PART 9.5. GENERATION SKIPPING TRANSFER TAX 16700-16950›CHAPTER 1. Definitions 16700-16704
§ 16701
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
(Added by Stats. 1977, Ch. 1079.)
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