Cal. Code Regs. tit. 18 § 15109
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
For the purpose of the Gift Tax Law the term "donee" means any individual or other person who receives, or is the beneficiary of, any property, or any property right or interest, transferred by donor. Where a trust is involved, the beneficiary, not the trustee, is the donee.
NOTE: Reference: Section 15109, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15109