reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 1 - Generally › Section 14103.

14103. The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 1 - Generally › Section 14104.

14104. The Controller shall, without charge, distribute a copy of this part to any person who requests it.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 2 - Special Employment › Section 14151.

14151. Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the better enforcement of this part to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Controller may, with the consent and approval of the Attorney General:
(a) Specially employ any attorney or other person in or out of the state to act for or represent him or her on the state’s behalf.
(b) Incur any reasonable and necessary expense for and incident to the employment.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 3 - Hearings › Section 14201.

14201. The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 3 - Hearings › Section 14202.

14202. For purposes of the hearing referred to in Section 14201, the Controller has all of the following:
(a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax.
(b) All the powers of a referee of the superior court.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 3 - Hearings › Section 14203.

14203. The Controller may issue subpoenas for any of the following purposes:
(a) Compelling the attendance of any person before him or her or the production of books and papers.
(b) Determining the amount of any tax due.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 3 - Hearings › Section 14204.

14204. On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 3 - Hearings › Section 14205.

14205. The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 3 - Hearings › Section 14206.

14206. Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 4 - Information Confidential › Section 14251.

14251. All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them.
Except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code.
(Amended by Stats. 2011, Ch. 15, Sec. 569. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 9 - Administration › ARTICLE 4 - Information Confidential › Section 14252.

14252. The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under those rules and regulations as he or she may prescribe.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 10 - Disposition of Proceeds › Section 14301.

14301. All taxes and other money collected under this part and received by the Treasurer shall be deposited in the State Treasury to the credit of the Estate Tax Fund, which fund is hereby created.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 8 - PROHIBITION OF GIFT AND DEATH TAXES › CHAPTER 10 - Disposition of Proceeds › Section 14302.

14302. The money in the Estate Tax Fund is hereby appropriated as follows:
(a) To pay the refunds authorized by this part and by Part 9.5 (commencing with Section 16700).
(b) The balance of the money in the fund shall, on order of the Controller, be transferred to the unappropriated surplus in the State General Fund.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 1 - Definitions › Section 16702.

16702. “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.
(Amended by Stats. 1987, Ch. 1138, Sec. 2. Effective September 25, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 1 - Definitions › Section 16703.

16703. “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.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 1 - Definitions › Section 16704.

16704. “Federal generation-skipping transfer tax” means the tax imposed by Chapter 13 of Subtitle B of the Internal Revenue Code of 1986, as amended.
(Amended by Stats. 1987, Ch. 1138, Sec. 3. Effective September 25, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 1 - Tax Imposed › Section 16710.

16710. (a) A tax is hereby imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state generation-skipping transfer taxes under Section 2604 of the Internal Revenue Code.
(b) If any of the property transferred is real property in another state or personal property having a business situs in another state which requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subdivision (a) of this section shall be reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of such property taxable in such other state bears to the value of the gross generation-skipping transfer for federal generation skipping transfer tax purposes.
(Amended by Stats. 1987, Ch. 1138, Sec. 4. Effective September 25, 1987.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 2 - Returns › Section 16720.

16720. 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.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 2 - Returns › Section 16721.

16721. The return shall contain such information and be in such form as the Controller may prescribe and shall state the amount of tax due under the provisions of this part.
The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 2 - Returns › Section 16722.

16722. 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.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 3 - Deficiency Determination › Section 16730.

16730. In a case not involving a false or fraudulent return or failure to file a return, if the Controller determines at any time after the tax is due, but not later than four years after the return is filed, that the tax disclosed in any return required to be filed by this part is less than the tax disclosed by his examination, a deficiency shall be determined; provided that in a case where the federal generation skipping transfer tax has been increased upon audit of the federal return, the determination may be made at any time within one year after the federal generation skipping transfer tax becomes final.
For the purposes of this section, a return filed before the last day prescribed by law for filing such return shall be considered as filed on such last day.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 3 - Deficiency Determination › Section 16731.

16731. In the case of a false or fraudulent return or failure to file a return, the Controller may determine the tax at any time.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 3 - Deficiency Determination › Section 16732.

16732. In any case in which a deficiency has been determined in an erroneous amount, the Controller may, within three years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 3 - Deficiency Determination › Section 16733.

16733. The Controller shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in like manner be given to such other persons as the Controller deems advisable.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 2 - Imposition of the Tax › ARTICLE 3 - Deficiency Determination › Section 16734.

16734. In any case in which it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may, within three years after the determination was made, bring an action against the state in the superior court having jurisdiction to have the tax modified in whole or in part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 3 - Payment of Tax › ARTICLE 1 - Generally › Section 16750.

16750. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 3 - Payment of Tax › ARTICLE 1 - Generally › Section 16751.

16751. The tax imposed by this part is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 3 - Payment of Tax › ARTICLE 1 - Generally › Section 16752.

16752. The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 3 - Payment of Tax › ARTICLE 1 - Generally › Section 16753.

16753. The tax shall be paid to the State Controller by remittance payable to the State Treasurer.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 3 - Payment of Tax › ARTICLE 2 - Interest and Penalties › Section 16760.

16760. If the tax is not paid before it becomes delinquent, it bears interest thereafter and until it is paid at the same rate per annum as provided in Section 6621(a)(2) of the Internal Revenue Code, compounded daily.
(Amended by Stats. 2000, Ch. 363, Sec. 8. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 3 - Payment of Tax › ARTICLE 2 - Interest and Penalties › Section 16761.

16761. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 4 - Collection of Tax › ARTICLE 1 - Suit for Tax › Section 16800.

16800. The state may enforce its claim for any tax imposed by this part and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 4 - Collection of Tax › ARTICLE 2 - Lien of Tax › Section 16810.

16810. 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.
(Amended by Stats. 1987, Ch. 894, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 4 - Collection of Tax › ARTICLE 3 - Writ of Execution › Section 16820.

16820. At any time after a tax imposed by this part is delinquent, the Controller may have a writ of execution issued for the enforcement of any judgment rendered pursuant to this part in respect to the tax.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 4 - Collection of Tax › ARTICLE 3 - Writ of Execution › Section 16821.

16821. The writ shall be executed against any property of any person liable for the tax, or against any property subject to the lien of the tax.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 4 - Collection of Tax › ARTICLE 4 - Miscellaneous › Section 16830.

16830. Proceedings for the collection of any tax imposed by this part may be commmenced at any time after the tax is due and within 10 years from and after the time a deficiency determination is issued pursuant to the provisions of this part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 1 - When Allowable › Section 16850.

16850. If the Controller finds that there has been an overpayment of tax by a taxpayer for any reason, the amount of the overpayment shall be refunded to the taxpayer.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 1 - When Allowable › Section 16851.

16851. No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the date of the overpayment, whichever period expires the later, unless before the expiration of such period a claim therefor is filed by the taxpayer, or unless before the expiration of such period the Controller makes a refund. A claim for refund may be filed in such form as the Controller may prescribe, and the Controller shall allow or deny the claim, in whole or in part, and mail a notice of such determination to the claimant at the address stated on the claim.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 1 - When Allowable › Section 16852.

16852. Any person who has paid any tax imposed by this part which later is determined by judgment to have been in excess of the amount legally due, or an heir, the executor of the will, or the administrator of the estate of any such person, but not his assignee, is entitled to a refund in the amount of the excess paid within one year after the judgment becomes final.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 2 - Suit for Refund › Section 16860.

16860. Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 2 - Suit for Refund › Section 16861.

16861. Process in the action directed to the state shall be served on the Controller.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 2 - Suit for Refund › Section 16862.

16862. After a hearing in which the Controller shall represent the state, the court shall review the Controller’s appraisement and determination of tax, and, as the case may require, shall by judgment modify or confirm the appraisement or determination in whole or in part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 5 - Refunds › ARTICLE 3 - Interest on Refunds › Section 16870.

16870. Interest shall be allowed and paid upon any overpayment of tax due under this part in the same manner as provided in Section 6621(a)(1) and 6622 of the Internal Revenue Code.
(Amended by Stats. 2000, Ch. 363, Sec. 9. Effective September 8, 2000. Operative January 1, 2001, by Sec. 11 of Ch. 363.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 6 - Court Jurisdiction and Procedure Generally › ARTICLE 1 - Court Jurisdiction › Section 16880.

16880. The superior court of the county in which a transferor resident of this state resided at the date of any generation skipping transfer made by him has jurisdiction to hear and determine all questions relative to any tax imposed by this part on the gift.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 6 - Court Jurisdiction and Procedure Generally › ARTICLE 1 - Court Jurisdiction › Section 16881.

16881. In the case of a transferor who was not a resident of this state at the date of any generation skipping transfer made by him, the superior court of the county in which any of the transferor’s real property is situated, or, if he has no real property in this state, the superior court of the county in which any of his personal property is situated, has jurisdiction to hear and determine all questions relative to any tax imposed by this part. If the transferor has property in more than one county, the superior court of any such county whose jurisdiction is first invoked has exclusive jurisdiction.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 6 - Court Jurisdiction and Procedure Generally › ARTICLE 2 - Court Procedure Generally › Section 16890.

16890. Except as otherwise provided in this part, the provisions of the Code of Civil Procedure relative to judgments, new trials, appeals, attachments and execution of judgments, so far as applicable, govern all proceedings under this part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 1 - Generally › Section 16901.

16901. The Controller may employ such assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 1 - Generally › Section 16902.

16902. The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to which any ruling or regulation shall be applied without retroactive effect.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 1 - Generally › Section 16903.

16903. Under rules and regulations upon which the Controller and Franchise Tax Board may agree, the Franchise Tax Board shall cooperate in the enforcement of this part by reporting to the Controller any changes in the gross or net income of any person, or any other information obtained in the enforcement of any act administered by the Franchise Tax Board which may in any way indicate that a transfer has been made which is taxable under this part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 1 - Generally › Section 16904.

16904. Under rules and regulations upon which the Controller and State Board of Equalization may agree, the State Board of Equalization shall cooperate in the enforcement of this part by reporting to the Controller any information obtained in the enforcement of any act administered by the State Board of Equalization which may in any way indicate that a transfer has been made which is taxable under this part.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 1 - Generally › Section 16905.

16905. The Controller on his own motion may appear in behalf of the state in any and all generation skipping transfer tax matters before any court.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 2 - Inspection of Records › Section 16910.

16910. All information and records acquired by the Controller or any of his employees are confidential in nature, and, except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, shall not be disclosed by any of them.
Except insofar as may be necessary for the enforcement of this part or as may be permitted by this article, any former or incumbent Controller or employee of the Controller who discloses any information acquired by any inspection or examination made pursuant to this article is guilty of a felony, and upon conviction shall be imprisoned pursuant to subdivision (h) of Section 1170 of the Penal Code.
(Amended by Stats. 2011, Ch. 15, Sec. 570. (AB 109) Effective April 4, 2011. Operative October 1, 2011, by Sec. 636 of Ch. 15, as amended by Stats. 2011, Ch. 39, Sec. 68.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 7 - Administration › ARTICLE 2 - Inspection of Records › Section 16911.

16911. The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his generation skipping transfer tax records under such rules and regulations as he may prescribe.
(Added by Stats. 1977, Ch. 1079.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 9.5 - GENERATION SKIPPING TRANSFER TAX › CHAPTER 8 - Disposition of Proceeds › Section 16950.

16950. All money due under this part shall be paid to the Controller by remittance payable to the State Treasurer. The amounts received shall be deposited, after clearance of remittance, in the State Treasury to the credit of the Estate Tax Fund.
(Amended by Stats. 1983, Ch. 407, Sec. 6.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17003.

17003. “Franchise Tax Board” means the Franchise Tax Board described in Part 10, Division 3, Title 2 of the Government Code. “Board” means the State Board of Equalization.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17004.

17004. “Taxpayer” includes any individual, fiduciary, estate, or trust subject to any tax imposed by this part or any partnership.
(Amended by Stats. 1996, Ch. 952, Sec. 2. Effective January 1, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17006.

17006. “Fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any person, estate or trust.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17007.

17007. “Person” includes individuals, fiduciaries, partnerships, limited liability companies, and corporations.
(Amended by Stats. 1994, Ch. 1200, Sec. 51. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17008.

17008. “Partnership” includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this part, a trust or estate or a corporation.
“Partner” includes a member in such a syndicate, group, pool, joint venture, or organization.
A person shall be recognized as a partner for income purposes if he owns a capital interest in a partnership in which capital is a material income-producing factor, whether or not such interest was derived by purchase or gift from any other person.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17008.5.

17008.5. Section 7704 of the Internal Revenue Code, relating to certain publicly traded partnerships treated as corporations, shall apply, except as otherwise provided.
(a) Section 7704(a) of the Internal Revenue Code shall not apply to an electing 1987 partnership, as defined in Section 23038.5, which is subject to the tax imposed by Section 23038.5.
(b) The amendment made to this section by Chapter 611 of the Statutes of 1997 shall apply to taxable years beginning on or after January 1, 1998.
(c) Section 7704(d) of the Internal Revenue Code, relating to qualifying income, shall apply, except as otherwise provided, without regard to taxable year to the same extent as applicable for federal income tax purposes.
(d) The amendment to this section by the act amending this subdivision shall apply to taxable years beginning on or after January 1, 2010.
(Amended by Stats. 2010, Ch. 14, Sec. 1. (SB 401) Effective January 1, 2011. Applicable from January 1, 2010, as provided in subd. (d).)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17009.

17009. “Corporation” includes joint stock companies or associations (including nonprofit associations that perform services, borrow money or own property, and business trusts or other business entities taxable as a corporation under regulations of the Franchise Tax Board) and insurance companies. “Corporation” also includes a trust organized and operated exclusively for purposes contained in Section 23701d.
(Amended by Stats. 1997, Ch. 608, Sec. 1. Effective October 3, 1997.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17010.

17010. “Taxable year” means the calendar year or the fiscal year upon the basis of which the taxable income is computed under this part. If no fiscal year has been established, “taxable year” means the calendar year.
“Taxable year” means, in the case of a return made for a fractional part of a year under this part or under regulations prescribed by the Franchise Tax Board, the period for which the return is made.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17011.

17011. “Fiscal year” means an accounting period of 12 months ending on the last day of any month other than December.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17012.

17012. “Paid or incurred” and “paid or accrued” shall be construed according to the method of accounting upon the basis of which the taxable income is computed under this part.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17014.

17014. (a) “Resident” includes:
(1) Every individual who is in this state for other than a temporary or transitory purpose.
(2) Every individual domiciled in this state who is outside the state for a temporary or transitory purpose.
(b) Any individual (and spouse) who is domiciled in this state shall be considered outside this state for a temporary or transitory purpose while that individual:
(1) Holds an elective office of the government of the United States, or
(2) Is employed on the staff of an elective officer in the legislative branch of the government of the United States as described in paragraph (1), or
(3) Holds an appointive office in the executive branch of the government of the United States (other than the armed forces of the United States or career appointees in the United States Foreign Service) if the appointment to that office was by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States.
(c) Any individual who is a resident of this state continues to be a resident even though temporarily absent from the state.
(d) For any taxable year beginning on or after January 1, 1994, any individual domiciled in this state who is absent from the state for an uninterrupted period of at least 546 consecutive days under an employment-related contract shall be considered outside this state for other than a temporary or transitory purpose.
(1)For purposes of this subdivision, returns to this state, totaling in the aggregate not more than 45 days during a taxable year, shall be disregarded.
(2)This subdivision shall not apply to any individual, including any spouse described in paragraph (3), who has income from stocks, bonds, notes, or other intangible personal property in excess of two hundred thousand dollars ($200,000) in any taxable year in which the employment-related contract is in effect. In the case of an individual who is married, this paragraph shall be applied to the income of each spouse separately.
(3)Any spouse who is absent from the state for an uninterrupted period of at least 546 consecutive days to accompany a spouse who, under this subdivision, is considered outside this state for other than a temporary or transitory purpose shall, for purposes of this subdivision, also be considered outside this state for other than a temporary or transitory purpose.
(4) This subdivision shall not apply to any individual if the principal purpose of the individual’s absence from this state is to avoid any tax imposed by this part.
(Amended by Stats. 1994, Ch. 1243, Sec. 4. Effective September 30, 1994.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17015.5.

17015.5. For purposes of Part 10.2 (commencing with Section 18401) and this part, the term “part-year resident” means a taxpayer who meets both of the following conditions during the same taxable year.
(a) Is a resident of this state during a portion of the taxable year.
(b) Is a nonresident of this state during a portion of the taxable year.
(Added by Stats. 2001, Ch. 920, Sec. 1. Effective January 1, 2002.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17016.

17016. Every individual who spends in the aggregate more than nine months of the taxable year within this State shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the State for a temporary or transitory purpose.
(Repealed and added by Stats. 1955, Ch. 939.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17017.

17017. “United States,” when used in a geographical sense, includes the states, the District of Columbia, and the possessions of the United States.
(Amended by Stats. 1961, Ch. 537.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.1.

17020.1. For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
(Added by Stats. 1987, Ch. 1138, Sec. 5. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.2.

17020.2. For purposes of this part, the term “transferred basis property” has the same meaning given that term by Section 7701(a)(43) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.
(Added by Stats. 1987, Ch. 1138, Sec. 6. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.3.

17020.3. For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.
(Added by Stats. 1987, Ch. 1138, Sec. 7. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.4.

17020.4. For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.
(Added by Stats. 1987, Ch. 1138, Sec. 8. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.5.

17020.5. For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal Revenue Code, relating to nonrecourse indebtedness, applies, except as otherwise provided.
(Amended by Stats. 2003, Ch. 185, Sec. 5. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.6.

17020.6. For purposes of this part:
(a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.
(b) Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.
(c) (1) Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.
(2) The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.
(Amended by Stats. 2010, Ch. 14, Sec. 2. (SB 401) Effective January 1, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.7.

17020.7. Section 7701(a)(46) of the Internal Revenue Code, relating to determination of whether there is a collective bargaining agreement, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 2. Effective October 6, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.8.

17020.8. Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 3. Effective October 6, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.9.

17020.9. For purposes of this part, the term “domestic building and loan association” has the same meaning given that term by Section 7701(a)(19) of the Internal Revenue Code.
(Added by Stats. 1987, Ch. 1138, Sec. 9. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.11.

17020.11. Section 7701(h) of the Internal Revenue Code, relating to motor vehicle operating leases, applies, except as otherwise provided.
(Amended by Stats. 2003, Ch. 185, Sec. 6. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.12.

17020.12. (a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.
(b) Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” applies, except as otherwise provided.
(Amended by Stats. 2021, Ch. 124, Sec. 38. (AB 938) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.13.

17020.13. Section 7701(k) of the Internal Revenue Code, relating to treatment of certain amounts paid to charity, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 6. Effective October 6, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17020.15.

17020.15. (a) Section 7701(n) of the Internal Revenue Code, relating to convention or association of churches, shall apply, except as otherwise provided.
(b) The phrase “this part” shall be substituted for “this title” in Section 7701(n) of the Internal Revenue Code.
(Added by Stats. 2010, Ch. 14, Sec. 3. (SB 401) Effective January 1, 2011.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17021.

17021. As used in this part, if the spouses therein referred to are divorced or their registered domestic partnership has been terminated, wherever appropriate to the meaning of this part, the term “spouse” shall be read “former spouse.”
(Amended by Stats. 2016, Ch. 50, Sec. 95. (SB 1005) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 2 - OTHER TAXES › PART 10 - PERSONAL INCOME TAX › CHAPTER 1 - General Provisions and Definitions › Section 17021.5.

17021.5. Section 7703 of the Internal Revenue Code, relating to determination of marital status, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 7. Effective October 6, 1993.)