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§ 15441.2. Gifts to Public Corporations.

18 CA ADC § 15441.2Barclays 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 4.2. Charitable Exemption
18 CCR § 15441.2
§ 15441.2. Gifts to Public Corporations.
Currentness
Gifts to public corporations include gifts to any county, city and county, city, or district of this State; to any housing authority created pursuant to the “Housing Authorities Law” of California; to the University of the State of California; and to the State Bar of California.
Note: Reference: Section 15441, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15441.2, 18 CA ADC § 15441.2
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