Article 6. Donor's Return

• § 15651. Persons Required to File.
• § 15651.1. NO Joint Filing.
• § 15651.2. Time and Place of Filing Return.
• § 15653. Death or Incompetency of Donor.
• § 15653.1. Return by Agent.
• § 15654. Failure to Make Return, False or Fraudulent Return.
• § 15656. Form of Return.
• § 15656.1. Description of Property Listed on Return.
• § 15656.2. Encumbrances and Deductions from Market Value.
• § 15656.3. Transfers of Community Property or Quasi-Community Property.
• § 15656.4. Separate Property Transferred into Community.
• § 15656.5. Donor's Records.
• § 15656.6. Supplemental Documents.