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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 7. Administration 16900-16911›ARTICLE 1. Generally 16900-16905

§ 16902

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

The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.

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

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California Revenue and Taxation Code

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