California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 8 - Payment of Tax
Section 15901 - Personal Liability
Universal Citation: 18 CA Code of Regs 15901
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
Both the donor and the donee of a gift are personally liable for any gift tax due. The donor is primarily liable; however, the Controller may proceed directly against the donee for payment if, for any reason, the tax is not paid by the donor.
NOTE: Reference: Section 15901, Revenue and Taxation Code.
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