Cal. Revenue and Taxation Code - RTC § 16700. Section 16700.
This part is known as the “Generation Skipping Transfer Tax Law.”
CHAPTER 1. Definitions [16700. - 16704.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 16701. Section 16701.
Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
Cal. Revenue and Taxation Code - RTC § 16702. 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.
Cal. Revenue and Taxation Code - RTC § 16703. 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.
Cal. Revenue and Taxation Code - RTC § 16704. 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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026