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§ 15302. Transfer of Community Property to Third Person.

18 CA ADC § 15302Barclays 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 3. Community, Quasi-Community, and Separate Property
18 CCR § 15302
§ 15302. Transfer of Community Property to Third Person.
Currentness
If community property is transferred by gift to a person other than one of the spouses, the whole of such property is subject to the Gift Tax Law, each spouse being considered a donor of one-half.
Note: Reference: Section 15302, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15302, 18 CA ADC § 15302
End of Document