SECTIONS 16720-16722 - California Statutes

REVENUE AND TAXATION CODE

SECTION 16720-16722

16720. Every person required to file a return reporting a
generation skipping transfer under applicable federal statute and
regulations shall file a return with the State Controller on or
before the last day prescribed for filing the federal return.
There shall be attached to the return filed with the Controller a
duplicate copy of the federal return.

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.

16722. If, after the filing of a duplicate return, the federal
authorities shall increase or decrease the amount of the federal
generation skipping transfer tax, an amended return shall be filed
with the State Controller showing all changes made in the original
return and the amount of increase or decrease in the federal
generation skipping transfer tax.