California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 1 - Definitions
Section 15103.4 - Residence

Universal Citation: 18 CA Code of Regs 15103.4
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

For the purpose of the Gift Tax Law the term "residence" is synonymous with legal residence or domicile.

Any donor who claims that his residence is outside the State of California must, in support of such claim, file with the State Controller an affidavit to that effect on Form GT-11.

NOTE: Reference: Section 15103, Revenue and Taxation Code.

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