California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 4.3 - Intangible Exemption
Section 15451 - Proof Required
Universal Citation: 18 CA Code of Regs 15451
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
In order to prove his right to an intangibles exemption, a donor must submit an affidavit of nonresidence on Form GT-11, together with such other documents or evidence as may be requested by the State Controller.
NOTE: Reference: Section 15451, Revenue and Taxation Code.
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