Section 16702 Of Chapter 1. Definitions From California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 1.

. "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.