Cal. Code Regs. tit. 18 § 15103.4

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 15103.4 - Residence

For the purpose of the Gift Tax Law the term "residence" is synonymous with legal residence or domicile.

Any donor who claims that his residence is outside the State of California must, in support of such claim, file with the State Controller an affidavit to that effect on Form GT-11.

NOTE: Reference: Section 15103, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 15103.4