{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16880","citation":"Rev. & Tax. Code, § 16880","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 6. Court Jurisdiction and Procedure Generally [16880. - 16890.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-6"},{"name":"ARTICLE 1. Court Jurisdiction [16880. - 16881.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-6/article-1"}],"history":"Added by Stats. 1977, Ch. 1079.","effective":null,"html":"<p>The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.</p>","text":"The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/court-jurisdiction-16880","source":"California Legislative Information bulk export (pubinfo)"}