Revenue and Taxation Code section 16704

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

Source: Section 16704, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16704. (updated Sep. 25, 1987; accessed Aug. 17, 2026).

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Verified:
Aug. 17, 2026

§ 16704's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_16704

Original Source: Section 16704, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=16704. (last accessed May 12, 2025).