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§ 15103.4. Residence.

18 CA ADC § 15103.4Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 1. Definitions
18 CCR § 15103.4
§ 15103.4. Residence.
Currentness
For the purpose of the Gift Tax Law the term “residence” is synonymous with legal residence or domicile.
Any donor who claims that his residence is outside the State of California must, in support of such claim, file with the State Controller an affidavit to that effect on Form GT-11.
Note: Reference: Section 15103, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15103.4, 18 CA ADC § 15103.4
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