Cal. Rev. & Tax. Code § 16880

Current through the 2023 Legislative Session.
Section 16880 - Superior court of county in which transferor resident resided

The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.

Ca. Rev. and Tax. Code § 16880

Added by Stats. 1977, Ch. 1079.