California CodesRTC CodeDivision 2 - OTHER TAXESPart 9.5 - GENERATION SKIPPING TRANSFER TAXChapter 1 - Definitions§ 16700§ 16700Added by Stats. 1977, Ch. 1079.This part is known as the “Generation Skipping Transfer Tax Law.”Cite this sectionCal. Rev. & Tax. Code § 16700 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-9-5-generation-skipping-transfer-tax/chapter-1-definitions/section-16700CopyOther sections in Chapter 1 - Definitions§ 16700§ 16701§ 16702§ 16703§ 16704§ 16701 →