§ 16702
54 words·~1 min read·
/ca/revenue-and-taxation-code/16702A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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, where the original transferor is a resident of the State of California at the date of original transfer, or the property transferred is real or personal property in California.