{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16751","citation":"Rev. & Tax. Code, § 16751","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 3. Payment of Tax [16750. - 16761.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-3"},{"name":"ARTICLE 1. Generally [16750. - 16753.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-3/article-1"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-16751","source":"California Legislative Information bulk export (pubinfo)"}