Cal. Code Regs. tit. 18 § 15901
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
Both the donor and the donee of a gift are personally liable for any gift tax due. The donor is primarily liable; however, the Controller may proceed directly against the donee for payment if, for any reason, the tax is not paid by the donor.
NOTE: Reference: Section 15901, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15901