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§ 15451.1. Foreign State or Country.

18 CA ADC § 15451.1Barclays 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 4.3. Intangible Exemption
18 CCR § 15451.1
§ 15451.1. Foreign State or Country.
Currentness
For the purpose of the Gift Tax Law the term “foreign state or country” means any jurisdiction other than one embraced within the United States.
Note: Reference: Section 15451, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15451.1, 18 CA ADC § 15451.1
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