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2010 California Code
Revenue and Taxation Code
Article 2. Lien Of Tax

REVENUE AND TAXATION CODE
SECTION 16810 



16810.  The tax imposed by this part is a lien in the manner
prescribed in Section 13610 upon the property transferred from the
time the generation skipping transfer is made and until the
expiration of 10 years from and after the time a deficiency
determination is issued pursuant to the provisions of this part or
until the tax is paid, whichever is earlier.

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