Section 16720 Of Article 2. Returns From California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 2. >> Article 2.

. 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.