BlackletterCalifornia law

Revenue and Taxation Code § 16751

ARTICLE 1. Generally

Current as of September 28, 2026Rev. & Tax. Code, § 16751Official source ↗

Added by Stats. 1977, Ch. 1079.

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 skipping transfer tax.