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§ 15103.7. Nonresident.

18 CA ADC § 15103.7Barclays 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 § 15103.7
§ 15103.7. Nonresident.
Currentness
The term “nonresident” means a person whose residence is outside the State of California.

Credits

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, § 15103.7, 18 CA ADC § 15103.7
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