{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16810","citation":"Rev. & Tax. Code, § 16810","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 4. Collection of Tax [16800. - 16830.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-4"},{"name":"ARTICLE 2. Lien of Tax [16810. - 16810.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-4/article-2"}],"history":"Amended by Stats. 1987, Ch. 894, Sec. 2.","effective":null,"html":"<p>The tax imposed by this part is a lien in the manner prescribed in Section <a href=\"/rtc/13610\">13610</a> upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part or until the tax is paid, whichever is earlier.</p>","text":"The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part or until the tax is paid, whichever is earlier.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-16810","source":"California Legislative Information bulk export (pubinfo)"}