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Cal. Revenue and Taxation Code § 16702

Cal. Revenue and Taxation Code § 16702

California · California Revenue and Taxation Code · Status: effective · Effective 1987-09-25

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Cal. Revenue and Taxation Code § 16702, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920343
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“Generation-skipping transfer” includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended, where the original transferor is a resident of the State of California at the date of original transfer, or the property transferred is real or personal property in California.