Cal. Rev. & Tax. Code § 16702
Current through the 2023 Legislative Session.
"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.
Ca. Rev. and Tax. Code § 16702