yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 16703

Cal. Revenue and Taxation Code § 16703

California · California Revenue and Taxation Code · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 16703, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920344
Permanent ID
ys:prov:920344@1
SHA-256
7307f163fc6f3297d03dcb5ecb437ddfca021d4eb4fd80abae5a1440489f21c6

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

“Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in a federal generation skipping transfer tax under applicable provisions of the Internal Revenue Code.