Chapter 2. Gift Tax
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Sections in this part
- 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
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