Revenue and Taxation Code section 16720

Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return.
There shall be attached to the return filed with the Controller a duplicate copy of the federal return.

Source: Section 16720, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=16720.­ (updated Jan. 1, 1977; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 16720's source at ca​.gov