ARTICLE 1. Generally

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

§§ 16750–16753 · 4 sections

• § 16750 The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.
• § 16751 The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation…
• § 16752 The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.
• § 16753 The tax shall be paid to the State Controller by remittance payable to the State Treasurer.