Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 16703 — Definitions
Cal. Rev. & Tax. Code § 16703
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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.
Citator
Cal. Rev. & Tax. Code § 16703 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.