Cal. Revenue and Taxation Code - RTC § 16750. Section 16750.
The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.
ARTICLE 1. Generally [16750. - 16753.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 16751. Section 16751.
The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.
Cal. Revenue and Taxation Code - RTC § 16752. Section 16752.
The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.
Cal. Revenue and Taxation Code - RTC § 16753. Section 16753.
The tax shall be paid to the State Controller by remittance payable to the State Treasurer.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026