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Chapter 2. Gift Tax›Article 1. Definitions

§ 15103.4. Residence.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE91692034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For the purpose of the Gift Tax Law the term “residence” is synonymous with legal residence or domicile.

Any donor who claims that his residence is outside the State of California must, in support of such claim, file with the State Controller an affidavit to that effect on Form GT-11.

Note: Reference: Section 15103, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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