A transfer or payment without an adequate and full consideration in money or money's worth pursuant to an order, decree, or judgment of a court of law of property or funds owned by a mentally incompetent person will be treated as a gift from the incompetent, unless the transfer or payment is made for the maintenance of a person for whose support the incompetent is legally responsible. If the transfer or payment is not made to a person for whose support the incompetent is legally responsible, or is made to such a person in an amount more than sufficient for his maintenance, the transfer or payment, or the excess thereof over an amount reasonably necessary for maintenance, constitutes a gift from the incompetent.

Note: Reference: Section 15104, Revenue and Taxation Code.