Rev. & Tax. Code, § 16704 · Chapter 1. Definitions

Rev. & Tax. Code, § 16704

Verbatim from the official edition

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

“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.

Notes and commentary — not statutory text

History

Amended by Stats. 1987, Ch. 1138, Sec. 3. 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=16704.
Text hash: sha256 efc9b9f5d94e2392cd48fcfd6e98d3ab14fe86fa3c8f621e69ea4a9964103a4d
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

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.