Cal. Code Regs. tit. 18 § 15421
In addition to the other exemptions mentioned in this group, a donor is entitled to a specific exemption in respect to all gifts made by him to any one donee during the course of his (the donor's) lifetime. This exemption varies in amount in accordance with the donee's degree of relationship to the donor (see Revenue and Taxation Code Sections 15110 through 15113, and 15421 through 15424).
A donor who is an alien nonresident of the United States is not entitled to the specific exemption in respect to any gifts made by him on or after March 6, 1940.
It is to be noted that the specific exemption is the same in amount as the specific exemption in the Inheritance Tax Law.
NOTE: Reference: Section 15421, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15421