California Revenue and Taxation Code 16722 – If, after the filing of a duplicate return, the federal authorities …
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If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.
(Added by Stats. 1977, Ch. 1079.)
Terms Used In California Revenue and Taxation Code 16722
- Controller: means the State Controller. See California Revenue and Taxation Code 21