Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16702 — Definitions
Cal. Rev. & Tax. Code § 16702
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1987-09-25
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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…
Citator
Cal. Rev. & Tax. Code § 16702 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.