16750-16753
REVENUE AND TAXATION CODE
SECTION 16750-16753
16750. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part. 16751. The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax. 16752. The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. 16753. The tax shall be paid to the State Controller by remittance payable to the State Treasurer.