CHAPTER 1. Definitions

Chapter 1 added by Stats. 1977, Ch. 1079.

§§ 16700–16704 · 5 sections

• § 16700 This part is known as the “Generation Skipping Transfer Tax Law.”
• § 16701 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
• § 16702 “Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as…
• § 16703 “Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that…
• § 16704 “Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.