Cal. Code Regs. tit. 18 § 15675
A donor or donee who was or is a member of the armed forces of the United States, or of any auxiliary branch thereof, or of the merchant marine, who is serving or has served as such member beyond the continental United States, may apply to the Controller for an extension of time within which to file a return, or for the payment of the tax, or for compliance with any other provisions of the Gift Tax Law, and to be relieved from any penalty or the payment of interest as otherwise provided by law. Such application must be supported by the affidavit of the donor or donee, which shall state the date such service outside the Continental United States began, and the date of return thereto, and the date of discharge or release from active service.
No extension of time shall be granted beyond 180 days after such release or discharge, and unless application therefor is filed with the Controller within 180 days after the donor or donee's release or discharge from active service.
NOTE: Reference: Section 15675, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15675