California Revenue and Taxation Code ARTICLE 1 - Generally

• Section 16750.
  The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.(Added by Stats. 1977,...
• Section 16751.
  The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation...
• Section 16752.
  The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.(Added by Stats. 1977, Ch. 1079.)
• Section 16753.
  The tax shall be paid to the State Controller by remittance payable to the State Treasurer.(Added by Stats. 1977, Ch. 1079.)

Last modified: October 22, 2018