Chapter 2. Gift Tax›Article 4.1. Specific Exemption

§ 15425. Alien Nonresident of United States.

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/IE9B2D2034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The term “alien nonresident of the United States” means any person whose residence is outside the United States and who is not a citizen of the United States.

Note: Reference: Section 15425, 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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