California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 7 - Determination of Tax
- Section 15801 - Deficiency Determination, Generally
- Section 15801.1 - Time for Determination, General
- Section 15802 - Time for Determination, False or Fraudulent Return or Unreported Gifts
- Section 15803 - Erroneous Determination, Time for Change
- Section 15804 - Notice of Determination
- Section 15807 - Amendment of Determinations, Prior Year Gifts
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