Rev. & Tax. Code, § 16752 · Article 1. Generally

Rev. & Tax. Code, § 16752

Verbatim from the official edition

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

The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.

Notes and commentary — not statutory text

History

Added by Stats. 1977, Ch. 1079.

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=16752.
Text hash: sha256 635f5ef43ebfe22a7fc9ab05bba8a57d4f6aaf57abcd651b152afd67c082916b
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.