Cal. Code Regs. tit. 18 § 15302
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
If community property is transferred by gift to a person other than one of the spouses, the whole of such property is subject to the Gift Tax Law, each spouse being considered a donor of one-half.
NOTE: Reference: Section 15302, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15302