{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16703","citation":"Rev. & Tax. Code, § 16703","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":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>“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.</p>","text":"“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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/definitions-16703","source":"California Legislative Information bulk export (pubinfo)"}