California Revenue and Taxation Code

§ 16722

RTC § 16722Div. 2 · Part 9.5 · Ch. 2 · Art. 2

Statute text

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.

Legislative history

Added by Stats. 1977, Ch. 1079.