Cal. Code Regs. tit. 18 § 15901.1

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 15901.1 - Deceased Donor or Donee

If a donor or donee dies before he pays the gift tax, his estate shall pay the tax.

NOTE: Reference: Section 15901, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 15901.1