California Legal Codes and Statutes

Part 9.5 - GENERATION SKIPPING TRANSFER TAX

California Revenue and Taxation Code — §§ 16700-16950

Chapter 1 - Definitions
§§ 16700-16704
Chapter 2 - Imposition of the Tax
§§ 16710-16734
Article 1 - Tax Imposed
§§ 16710
Article 2 - Returns
§§ 16720-16722
Article 3 - Deficiency Determination
§§ 16730-16734
Chapter 3 - Payment of Tax
§§ 16750-16761
Article 1 - Generally
§§ 16750-16753
Article 2 - Interest and Penalties
§§ 16760-16761
Chapter 4 - Collection of Tax
§§ 16800-16830
Article 1 - Suit for Tax
§§ 16800
Article 2 - Lien of Tax
§§ 16810
Article 3 - Writ of Execution
§§ 16820-16821
Article 4 - Miscellaneous
§§ 16830
Chapter 5 - Refunds
§§ 16850-16870
Article 1 - When Allowable
§§ 16850-16852
Article 2 - Suit for Refund
§§ 16860-16862
Article 3 - Interest on Refunds
§§ 16870
Chapter 6 - Court Jurisdiction and Procedure Generally
§§ 16880-16890
Article 1 - Court Jurisdiction
§§ 16880-16881
Article 2 - Court Procedure Generally
§§ 16890
Chapter 7 - Administration
§§ 16900-16911
Article 1 - Generally
§§ 16900-16905
Article 2 - Inspection of Records
§§ 16910-16911
Chapter 8 - Disposition of Proceeds
§§ 16950