California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 1 - Definitions
Section 15109 - Donee

Universal Citation: 18 CA Code of Regs 15109
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

For the purpose of the Gift Tax Law the term "donee" means any individual or other person who receives, or is the beneficiary of, any property, or any property right or interest, transferred by donor. Where a trust is involved, the beneficiary, not the trustee, is the donee.

NOTE: Reference: Section 15109, Revenue and Taxation Code.

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