California · Revenue and Taxation Code - RTC

RTC §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

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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.

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