Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 16810 — Lien of Tax

Cal. Rev. & Tax. Code § 16810

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of…

Citator

Cal. Rev. & Tax. Code § 16810 — Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.

The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part or until the tax is paid, whichever is earlier.