{"code":"RTC","codeName":"Revenue and Taxation Code","section":"16900","citation":"Rev. & Tax. Code, § 16900","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 7. Administration [16900. - 16911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-7"},{"name":"ARTICLE 1. Generally [16900. - 16905.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-9.5/chapter-7/article-1"}],"history":"Amended by Stats. 1983, Ch. 407, Sec. 5.","effective":null,"html":"<p>This part is administered by the Controller.</p>","text":"This part is administered by the Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-16900","source":"California Legislative Information bulk export (pubinfo)"}