California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 6 - Donor's Return
Section 15654 - Failure to Make Return, False or Fraudulent Return
Universal Citation: 18 CA Code of Regs 15654
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
If no return, an incomplete return, or a false or fraudulent return is made, the State Controller will make a return for the donor on the basis of such information as he may possess or obtain.
Penalties will be imposed for any failure to make a return, for an incomplete return and for a false or fraudulent return. These are specified in Revenue and Taxation Code Sections 15681 through 15685. (See also Section 15681).
NOTE: Reference: Section 15654, Revenue and Taxation Code.
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