California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 6 - Donor's Return
- Section 15651 - Persons Required to File
- Section 15651.1 - NO Joint Filing
- Section 15651.2 - Time and Place of Filing Return
- Section 15653 - Death or Incompetency of Donor
- Section 15653.1 - Return by Agent
- Section 15654 - Failure to Make Return, False or Fraudulent Return
- Section 15656 - Form of Return
- Section 15656.1 - Description of Property Listed on Return
- Section 15656.2 - Encumbrances and Deductions from Market Value
- Section 15656.3 - Transfers of Community Property or Quasi-Community Property
- Section 15656.4 - Separate Property Transferred into Community
- Section 15656.5 - Donor's Records
- Section 15656.6 - Supplemental Documents
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