Cal. Code Regs. tit. 18 § 15451.1

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 15451.1 - Foreign State or Country

For the purpose of the Gift Tax Law the term "foreign state or country" means any jurisdiction other than one embraced within the United States.

NOTE: Reference: Section 15451, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 15451.1