California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 6 - Donor's Return
Section 15656.3 - Transfers of Community Property or Quasi-Community Property
Universal Citation: 18 CA Code of Regs 15656.3
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
(a) Community Property Transferred to Third Person.
In returning a gift of community property to a third person, the total market value of the property at the date of gift should be stated. (See also Section 15656.6).
(b) Quasi-Community Property Transferred to Spouse or Third Person.
In returning a gift of quasi-community property to one of the spouses or to a third person, the total market value of the property at the date of the gift should be stated.
NOTE: Reference: Section 15656, Revenue and Taxation Code.
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