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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 2.5. State Controller |
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Chapter 2. Gift Tax |
| 18 CA Adc T. 18, Div. 2.5, Chap. 2, Refs & Annos |
| Foreword |
| 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 |