Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 9.5. GENERATION SKIPPING TRANSFER TAX [16700 - 16950]

  ( Part 9.5 added by Stats. 1977, Ch. 1079. )

CHAPTER 3. Payment of Tax [16750 - 16761]

  ( Chapter 3 added by Stats. 1977, Ch. 1079. )

ARTICLE 1. Generally [16750 - 16753]
  ( Article 1 added by Stats. 1977, Ch. 1079. )

16750.
  

The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.

(Added by Stats. 1977, Ch. 1079.)

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 skipping transfer tax.

(Added by Stats. 1977, Ch. 1079.)

16752.
  

The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.

(Added by Stats. 1977, Ch. 1079.)

16753.
  

The tax shall be paid to the State Controller by remittance payable to the State Treasurer.

(Added by Stats. 1977, Ch. 1079.)

RTCRevenue and Taxation Code - RTC1