BlackletterCalifornia law

Revenue and Taxation Code § 16704

CHAPTER 1. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 16704Official source ↗

Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.

“Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.