Cal. Code Regs. tit. 18, § 13692.4
Excepted from the definition of a general power of appointment is a power not exercisable by the donee of the power except in conjunction with the creator of the power. Transfer of property made subject to such a power is treated as a transfer by the creator of the power, taxability being determinable under Revenue and Taxation Code Sections 13641-13648.
Note: Reference: Section 13692, Revenue and Taxation Code.