ARTICLE 2. Returns [16720. - 16722.]

Article 2 added by Stats. 1977, Ch. 1079.

§§ 16720–16722 · 3 sections

• § 16720 Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the…
• § 16721 The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of…
• § 16722 If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an…