California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2.5. State Controller |
Chapter 2. Gift Tax |
Article 4.3. Intangible Exemption |
§ 15451. Proof Required.
Latest version.
- In order to prove his right to an intangibles exemption, a donor must submit an affidavit of nonresidence on Form GT-11, together with such other documents or evidence as may be requested by the State Controller.
Note
Note: Reference: Section 15451, Revenue and Taxation Code.