Chapter 2. Gift Tax›Article 6. Donor's Return
§ 15656.3. Transfers of Community Property or Quasi-Community Property.
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
(a) Community Property Transferred to Third Person.
In returning a gift of community property to a third person, the total market value of the property at the date of gift should be stated. (See also Section 15656.6).
(b) Quasi-Community Property Transferred to Spouse or Third Person.
In returning a gift of quasi-community property to one of the spouses or to a third person, the total market value of the property at the date of the gift should be stated.
Note: Reference: Section 15656, Revenue and Taxation Code.
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