2005 California Revenue and Taxation Code Sections 16700-16704 CHAPTER 1. DEFINITIONS

16700.  This part is known as the "Generation Skipping Transfer Tax
Law."
16701.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.
16702.  "Generation-skipping transfer" includes every transfer
subject to the tax imposed under Chapter 13 of Subtitle B of the
Internal Revenue Code of 1986, as amended, where the original
transferor is a resident of the State of California at the date of
original transfer, or the property transferred is real or personal
property in California.
16703.  "Original transferor" means any grantor, donor, trustor or
testator who by grant, gift, trust or will makes a transfer of real
or personal property that results in a federal generation skipping
transfer tax under applicable provisions of the Internal Revenue
Code.
16704.  "Federal generation-skipping transfer tax" means the tax
imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of
1986, as amended.