Cal. Rev. & Tax. Code § 16704

Current through the 2023 Legislative Session.
Section 16704 - "Federal generation-skipping transfer tax" defined

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

Ca. Rev. and Tax. Code § 16704

Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.