§ 16703
41 words·~1 min read·
/ca/revenue-and-taxation-code/16703A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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 results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.