California CodesRTC CodeDivision 2 - OTHER TAXESPart 9.5 - GENERATION SKIPPING TRANSFER TAXChapter 7 - AdministrationArticle 1 - Generally§ 16900§ 16900Amended by Stats. 1983, Ch. 407, Sec. 5.This part is administered by the Controller.Cite this sectionCal. Rev. & Tax. Code § 16900 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-9-5-generation-skipping-transfer-tax/chapter-7-administration/article-1-generally/section-16900CopyOther sections in Article 1 - Generally§ 16900§ 16901§ 16902§ 16903§ 16904§ 16905§ 16901 →