Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 16704 — Definitions

Cal. Rev. & Tax. Code § 16704

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1987-09-25
Current through
Nov 2, 2026 (California Legislative Counsel)

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

Citator

Cal. Rev. & Tax. Code § 16704 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

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