{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16702","citation":"Rev. & Tax. Code, § 16702","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700. - 16950.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5"},{"name":"CHAPTER 1. Definitions [16700. - 16704.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-1"}],"history":"Amended by Stats. 1987, Ch. 1138, Sec. 2.   Effective September 25, 1987.","effective":"1987-09-25","html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-16702","source":"California Legislative Information bulk export (pubinfo)"}