Section 16722 Of Article 2. Returns From California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 2. >> Article 2.

. If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the State Controller showing all changes made in the original return and the amount of increase or decrease in the federal generation skipping transfer tax.