California Revenue and Taxation Code Section 16704

CA Rev & Tax Code § 16704 (2017)  

“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.

(Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.)

Last modified: October 25, 2018