California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 1 - Definitions
Section 15103.5 - Residence of Married Women and Minors
Universal Citation: 18 CA Code of Regs 15103.5
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Generally, a married woman has the same residence as her husband, even though she is separated from him. The residence of a minor, ordinarily, is that of the father, or of the mother if the father is deceased. Accordingly, if a man has his residence in California, his wife and minor children, generally, likewise have their residence here.
NOTE: Reference: Section 15103, Revenue and Taxation Code.
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