Home › California › CA RTC › … Division 2 — Other Taxes › Part 9.5 — Generation Skipping Transfer Tax › Chapter 3 — Payment of Tax › Article 1 — Generally › Cal. Rev. & Tax. Code § 16751
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 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.
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