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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 9.5 - GENERATION SKIPPING TRANSFER TAX
CHAPTER 2 - Imposition of the Tax
ARTICLE 2 - Returns
Section 16721.
Universal Citation:
CA Rev & Tax Code § 16721 (2025)
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16721. The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part.
The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.
(Added by Stats. 1977, Ch. 1079.)
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