ARTICLE 1. Tax Imposed
Article 1 added by Stats. 1977, Ch. 1079.
§ 16710 · 1 section
- § 16710 (a) A tax is hereby imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state generation-skipping…
Article 1 added by Stats. 1977, Ch. 1079.
§ 16710 · 1 section