16750-16753

REVENUE AND TAXATION CODE
SECTION 16750-16753




16750.  The person liable for payment of the federal generation
skipping transfer tax shall be liable for the tax imposed by this
part.


16751.  The tax imposed by this part is due upon a taxable
distribution or a taxable termination as determined under applicable
provisions of the federal generation skipping transfer tax.



16752.  The tax becomes delinquent from and after the last day
allowed for filing a return for the generation skipping transfer.



16753.  The tax shall be paid to the State Controller by remittance
payable to the State Treasurer.