Revenue and Taxation Code section 16702

“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.

Source: Section 16702, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=16702.­ (updated Sep. 25, 1987; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 16702's source at ca​.gov