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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 9.5. GENERATION SKIPPING TRANSFER TAX

There shall be attached to the return filed with the Controller a duplicate copy of the federal return. (11923)

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. (11924)

The return shall contain, or be verified by, a written declaration that it is made under the penalties of perjury. (11925)

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. (11926)

Article 3. Deficiency Determination (16730-16734) (11927)(Text)

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. (11928)

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. (11929)

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. (11930)

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. (11931)

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. (11932)

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. (11933)

CHAPTER 3. PAYMENT OF TAX (11934)(Text)

Article 1. Generally (16750-16753) (11935)(Text)

16750. The person liable for payment of the federal generation skipping transfer tax shall be liable for the tax imposed by this part. (11936)

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. (11937)

16752. The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. (11938)

16753. The tax shall be paid to the State Controller by remittance payable to the State Treasurer. (11939)

Article 2. Interest and Penalties (16760-16761) (11940)(Text)

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. (11941)

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. (11942)

CHAPTER 4. COLLECTION OF TAX (11943)(Text)

Article 1. Suit for Tax (16800) (11944)(Text)

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. (11945)

Article 2. Lien of Tax (16810) (11946)(Text)

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. (11947)

Article 3. Writ of Execution (16820-16821) (11948)(Text)

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. (11949)

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. (11950)

Article 4. Miscellaneous (16830) (11951)(Text)

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. (11952)

CHAPTER 5. REFUNDS (11953)(Text)

Article 1. When Allowable (16850-16852) (11954)(Text)

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. (11955)

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. (11956)

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