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§ 15103.10. Tax-Exempt Securities.

18 CA ADC § 15103.10Barclays 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 § 15103.10
§ 15103.10. Tax-Exempt Securities.
Currentness
Inasmuch as the gift tax is a tax upon the privilege of transferring property by gift, and not upon the subject of the gift, tax-exempt federal, state, or municipal bonds or other evidences of indebtedness are subject to the Gift Tax Law.

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, § 15103.10, 18 CA ADC § 15103.10
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