There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 9.5 - GENERATION SKIPPING TRANSFER TAX
CHAPTER 1 - Definitions
Section 16703
CA Rev & Tax Code § 16703 (through 2013 Leg Sess) What's This?
“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.
(Added by Stats. 1977, Ch. 1079.)
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