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§ 15656.5. Donor's Records.

18 CA ADC § 15656.5Barclays 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 6. Donor's Return
18 CCR § 15656.5
§ 15656.5. Donor's Records.
Currentness
Every donor should keep such books and records as may be necessary to establish the total amount of his gifts and other information required to be shown in his gift tax return. (See also Section 15656).
Note: Reference: Section 15656, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15656.5, 18 CA ADC § 15656.5
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