California Revenue and Taxation Code Section 16880

CA Rev & Tax Code § 16880 (2017)  

The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.

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

Last modified: October 25, 2018