California Revenue and Taxation Code

§ 16720

RTC § 16720Div. 2 · Part 9.5 · Ch. 2 · Art. 2

Statute text

Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the State Controller on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the Controller a duplicate copy of the federal return.

Legislative history

Added by Stats. 1977, Ch. 1079.