Rev. & Tax. Code, § 16702 · Chapter 1. Definitions

Rev. & Tax. Code, § 16702

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“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.

Notes and commentary — not statutory text

History

Amended by Stats. 1987, Ch. 1138, Sec. 2. Effective September 25, 1987.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=16702.
Text hash: sha256 b1bf34e9adb647b590c1775614aa5c4f35267823c8fe1f31bb012bfd8d3aa014
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.