California Revenue and Taxation Code

§ 16703

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 16703Div. 2 · Part 9.5 · Ch. 1

Statute text

View on leginfo.ca.gov

“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.

Legislative history

Added by Stats. 1977, Ch. 1079.