California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
- Article 1 - Definitions
- Article 2 - Imposition and Computation of Tax
- Article 3 - Community, Quasi-Community, and Separate Property
- Article 4 - Annual Exemptions
- Article 4.1 - Specific Exemption
- Article 4.2 - Charitable Exemption
- Article 4.3 - Intangible Exemption
- Article 5 - Valuation
- Article 6 - Donor's Return
- Article 6.1 - Donee's or Trustee's Return
- Article 6.2 - Donors and Donees in Armed Forces
- Article 6.3 - Penalties
- Article 7 - Determination of Tax
- Article 8 - Payment of Tax
- Article 8.3 - Interest and Penalties
- Article 8.5 - Collection of Tax Lien
- Article 8.6 - Withholding by Third Persons
- Article 9 - Refunds
- Article 9.1 - Suit for Refund
- Article 11 - Administration
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