Article 6. Donor's Return
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 15651. Persons Required to File.
- § 15651.1. NO Joint Filing.
- § 15651.2. Time and Place of Filing Return.
- § 15653. Death or Incompetency of Donor.
- § 15653.1. Return by Agent.
- § 15654. Failure to Make Return, False or Fraudulent Return.
- § 15656. Form of Return.
- § 15656.1. Description of Property Listed on Return.
- § 15656.2. Encumbrances and Deductions from Market Value.
- § 15656.3. Transfers of Community Property or Quasi-Community Property.
- § 15656.4. Separate Property Transferred into Community.
- § 15656.5. Donor's Records.
- § 15656.6. Supplemental Documents.
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