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Article 6. Donor's Return | Midpage
Collections
California Code of Regulations
Title 18
Division 2.5. State Controller
Chapter 2. Gift Tax
Article 6. Donor's Return
Article 6. Donor's Return
State of California
15651
Persons Required to File.
15651.1
No Joint Filing.
15651.2
Time and Place of Filing Return.
15653
Death or Incompetency of Donor.
15653.1
Return by Agent.
15654
Failure to Make Return, False or Fraudulent Return.
15656
Form of Return.
15656.1
Description of Property Listed on Return.
15656.2
Encumbrances and Deductions from Market Value.
15656.3
Transfers of Community Property or Quasi-Community Property.
15656.4
Separate Property Transferred into Community.
15656.5
Donor's Records.
15656.6
Supplemental Documents.