Article 2. Lien Of Tax of California Revenue And Taxation Code >> Division 2. >> Part 9.5. >> Chapter 4. >> Article 2.

The tax imposed by this part is a lien in the manner prescribed in Section 13610 upon the property transferred from the time the generation skipping transfer is made and until the expiration of 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part or until the tax is paid, whichever is earlier.