California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 1 - Definitions
- Section 15103 - Property-in General
- Section 15103.1 - Property of Resident Donors
- Section 15103.2 - Property of Nonresident Donors
- Section 15103.3 - Intangible Personal Property
- Section 15103.4 - Residence
- Section 15103.5 - Residence of Married Women and Minors
- Section 15103.6 - Resident
- Section 15103.7 - Nonresident
- Section 15103.8 - Joint Tenancy
- Section 15103.9 - Future Interest
- Section 15103.10 - Tax-Exempt Securities
- Section 15104 - Transfers-in General
- Section 15104.1 - Cessation of Donor's Dominion or Control
- Section 15104.2 - Transfer of Community Property into Joint Tenancy, or Vice Versa
- Section 15104.3 - Transfer of Separate Property into Joint Tenancy
- Section 15104.4 - Transfer of Joint Tenancy Property to Third Person
- Section 15104.5 - Release of Debt
- Section 15104.6 - Permitting Statute of Limitations to Run on Obligation
- Section 15104.7 - Transfer of Corporate Property
- Section 15104.8 - Transfers in Trust
- Section 15104.9 - Life Insurance
- Section 15104.10 - Purchase of Annuity
- Section 15104.11 - Transfer for Rendition of Service to Third Person
- Section 15104.12 - Transfers by or to Children
- Section 15104.13 - Transfers by or for Mental Incompetents
- Section 15104.50 - Transfer Between Spouses of Real Property Owned by Husband and Wife in Joint Tenancy Created on or After September 11, 1957 and Before January 1, 1981
- Section 15104.51 - Transfer to Third Person of Real Property Owned by Husband and Wife in Joint Tenancy Created on or After September 11, 1957
- Section 15106 - Transfer for Inadequate Consideration
- Section 15109 - Donee
- Section 15118 - "Net Gifts" Defined
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