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 4. Collection of Tax [16800 - 16830]

  ( Chapter 4 added by Stats. 1977, Ch. 1079. )

ARTICLE 2. Lien of Tax [16810- 16810.]
  ( Article 2 added by Stats. 1977, Ch. 1079. )

16810.
  

The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part or until the tax is paid, whichever is earlier.

(Amended by Stats. 1987, Ch. 894, Sec. 2.)

RTCRevenue and Taxation Code - RTC2