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.)
Rev. & Tax. Code § 16752, under Generally.
Rev. & Tax. Code § 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.)