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§ 15425. Alien Nonresident of United States.

18 CA ADC § 15425Barclays 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 4.1. Specific Exemption
18 CCR § 15425
§ 15425. Alien Nonresident of United States.
Currentness
The term “alien nonresident of the United States” means any person whose residence is outside the United States and who is not a citizen of the United States.
Note: Reference: Section 15425, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15425, 18 CA ADC § 15425
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