Cal. Code Regs. tit. 18 § 15109
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
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