Cal. Code Regs. tit. 18, § 15402 – Exclusions from Exemption.

(a) A gift made on or after March 6, 1940, and prior to July 16, 1941, by a donor who is an alien nonresident of the United States.
(b) A gift made in trust after 10 p.m. of June 21, 1939, and prior to March 6, 1940.
Note: As to the definition of the term “future interest,” see Section 15103.9.
Note: Reference: Section 15402, Revenue and Taxation Code.

In addition to the exclusions from the annual exemption provided in Revenue and Taxation Code Section 15402, the following gifts are not within this exemption: