Chapter 2. Gift Tax›Article 4.3. Intangible Exemption
§ 15451. Proof Required.
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
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: Reference: Section 15451, Revenue and Taxation Code.
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