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.

Terms Used In California Revenue and Taxation Code 16720

  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Statute: A law passed by a legislature.

(Added by Stats. 1977, Ch. 1079.)

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