California Code
DIVISION 2 - OTHER TAXES
PART 9.5 - GENERATION SKIPPING TRANSFER TAX

CHAPTER 1 - Definitions

Section 16700. - 16700. This part is known as the “Generation Skipping Transfer...

Section 16701. - 16701. Except where the context otherwise requires, the definitions given...

Section 16702. - 16702. “Generation-skipping transfer” includes every transfer subject to the tax...

Section 16703. - 16703. “Original transferor” means any grantor, donor, trustor or testator...

Section 16704. - 16704. “Federal generation-skipping transfer tax” means the tax imposed by...

CHAPTER 2 - Imposition of the Tax

ARTICLE 1 - Tax Imposed

Section 16710. - 16710. (a) A tax is hereby imposed upon every generation-skipping...

ARTICLE 2 - Returns

Section 16720. - 16720. Every person required to file a return reporting a...

Section 16721. - 16721. The return shall contain such information and be in...

Section 16722. - 16722. If, after the filing of a duplicate return, the...

ARTICLE 3 - Deficiency Determination

Section 16730. - 16730. In a case not involving a false or fraudulent...

Section 16731. - 16731. In the case of a false or fraudulent return...

Section 16732. - 16732. In any case in which a deficiency has been...

Section 16733. - 16733. The Controller shall give notice of the deficiency determined,...

Section 16734. - 16734. In any case in which it is claimed that...

CHAPTER 3 - Payment of Tax

ARTICLE 1 - Generally

Section 16750. - 16750. The person liable for payment of the federal generation...

Section 16751. - 16751. The tax imposed by this part is due upon...

Section 16752. - 16752. The tax becomes delinquent from and after the last...

Section 16753. - 16753. The tax shall be paid to the State Controller...

ARTICLE 2 - Interest and Penalties

Section 16760. - 16760. If the tax is not paid before it becomes...

Section 16761. - 16761. Every payment on the tax imposed by this part...

CHAPTER 4 - Collection of Tax

ARTICLE 1 - Suit for Tax

Section 16800. - 16800. The state may enforce its claim for any tax...

ARTICLE 2 - Lien of Tax

Section 16810. - 16810. The tax imposed by this part is a lien...

ARTICLE 3 - Writ of Execution

Section 16820. - 16820. At any time after a tax imposed by this...

Section 16821. - 16821. The writ shall be executed against any property of...

ARTICLE 4 - Miscellaneous

Section 16830. - 16830. Proceedings for the collection of any tax imposed by...

CHAPTER 5 - Refunds

ARTICLE 1 - When Allowable

Section 16850. - 16850. If the Controller finds that there has been an...

Section 16851. - 16851. No refund shall be allowed or made after four...

Section 16852. - 16852. Any person who has paid any tax imposed by...

ARTICLE 2 - Suit for Refund

Section 16860. - 16860. Within four years from the last date prescribed for...

Section 16861. - 16861. Process in the action directed to the state shall...

Section 16862. - 16862. After a hearing in which the Controller shall represent...

ARTICLE 3 - Interest on Refunds

Section 16870. - 16870. Interest shall be allowed and paid upon any overpayment...

CHAPTER 6 - Court Jurisdiction and Procedure Generally

ARTICLE 1 - Court Jurisdiction

Section 16880. - 16880. The superior court of the county in which a...

Section 16881. - 16881. In the case of a transferor who was not...

ARTICLE 2 - Court Procedure Generally

Section 16890. - 16890. Except as otherwise provided in this part, the provisions...

CHAPTER 7 - Administration

ARTICLE 1 - Generally

Section 16900. - 16900. This part is administered by the Controller. (Amended by...

Section 16901. - 16901. The Controller may employ such assistants, including attorneys, as...

Section 16902. - 16902. The Controller may make and enforce rules and regulations...

Section 16903. - 16903. Under rules and regulations upon which the Controller and...

Section 16904. - 16904. Under rules and regulations upon which the Controller and...

Section 16905. - 16905. The Controller on his own motion may appear in...

ARTICLE 2 - Inspection of Records

Section 16910. - 16910. All information and records acquired by the Controller or...

Section 16911. - 16911. The Controller may allow any local, state, or federal...

CHAPTER 8 - Disposition of Proceeds

Section 16950. - 16950. All money due under this part shall be paid...