Revenue and Taxation Code section 16703

“Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.

Source: Section 16703, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16703. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 16703’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_16703

Original Source: Section 16703, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16703. (last accessed Apr. 24, 2025).