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§ 15109. Donee.

18 CA ADC § 15109Barclays 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 § 15109
§ 15109. Donee.
Currentness
For the purpose of the Gift Tax Law the term “donee” means any individual or other person who receives, or is the beneficiary of, any property, or any property right or interest, transferred by donor. Where a trust is involved, the beneficiary, not the trustee, is the donee.
Note: Reference: Section 15109, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15109, 18 CA ADC § 15109
End of Document