Normally, the donee is not required to file a gift tax return, provided a return is properly filed by the donor. However, the donee is secondarily liable for payment of gift tax due. (See Revenue and Taxation Code Section 15901). Therefore, if for any reason the donor does not file a timely return reporting all transfers subject to the gift tax, the donee should file a return reporting such gifts to him.

In addition, the Controller may, in any case, require that gift tax returns be filed by the donee.

Insofar as they are pertinent, the regulations applicable to a donor's return apply also to a donee's return.

Note: Reference: Section 15671, Revenue and Taxation Code.