California Revenue and Taxation Code ARTICLE 2 - Returns

• Section 16720.
  Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State...
• Section 16721.
  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...
• Section 16722.
  If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an...

Last modified: October 22, 2018