§ 15651.1. NO Joint Filing.

Source: https://govt.westlaw.com/calregs/Document/IEA890DC34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

When two or more donors own property in common and make a gift of the common property to the same donee or donees, each donor is required to file a return reporting the gift of his proportionate interest in the common property. Joint filing is not permitted even though the donors are husband and wife making a gift of community property.

Note: Reference: Section 15651, Revenue and Taxation Code.