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Earlier editions: 2020-112018-112026-09

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

§ 16721

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part.

The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.

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

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California Revenue and Taxation Code

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