California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 8 - Payment of Tax
Section 15901.1 - Deceased Donor or Donee

Universal Citation: 18 CA Code of Regs 15901.1
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

If a donor or donee dies before he pays the gift tax, his estate shall pay the tax.

NOTE: Reference: Section 15901, Revenue and Taxation Code.

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