{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16720","citation":"Rev. & Tax. Code, § 16720","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 2. Imposition of the Tax [16710. - 16734.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-2"},{"name":"ARTICLE 2. Returns [16720. - 16722.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-2/article-2"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return.</p><p>There shall be attached to the return filed with the Controller a duplicate copy of the federal return.</p>","text":"Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the Controller a duplicate copy of the federal return.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-16720","source":"California Legislative Information bulk export (pubinfo)"}