California Revenue and Taxation Code CHAPTER 1 - Definitions

• Section 16700.
  This part is known as the “Generation Skipping Transfer Tax Law.”(Added by Stats. 1977, Ch. 1079.)
• Section 16701.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1977, Ch. 1079.)
• Section 16702.
  “Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended,...
• Section 16703.
  “Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that...
• Section 16704.
  “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....

Last modified: October 22, 2018