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California Code of Regulations

Division 2.5. State Controller

Chapter 2. Gift Tax

Chapter 2. Gift Tax

State of California

Article 1. Definitions Article 2. Imposition and Computation of Tax Article 3. Community, Quasi-Community, and Separate Property Article 4. Annual Exemptions Article 4.1. Specific Exemption Article 4.2. Charitable Exemption Article 4.3. Intangible Exemption Article 5. Valuation Article 6. Donor's Return Article 6.1. Donee's or Trustee's Return Article 6.2. Donors and Donees in Armed Forces Article 6.3. Penalties Article 7. Determination of Tax Article 8. Payment of Tax Article 8.3. Interest and Penalties Article 8.5. Collection of Tax Lien Article 8.6. Withholding by Third Persons Article 9. Refunds Article 9.1. Suit for Refund Article 11. Administration