Chapter 1. Definitions of California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 1.

This part is known as the "Generation Skipping Transfer Tax Law."

Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.

"Generation-skipping transfer" includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended, where the original transferor is a resident of the State of California at the date of original transfer, or the property transferred is real or personal property in California.

"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.

"Federal generation-skipping transfer tax" means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.