California Revenue and Taxation Code

§ 16752

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

RTC § 16752Div. 2 · Part 9.5 · Ch. 3 · Art. 1

The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.

Legislative history

Added by Stats. 1977, Ch. 1079.