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§ 15901. Personal Liability.

18 CA ADC § 15901Barclays 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 8. Payment of Tax
18 CCR § 15901
§ 15901. Personal Liability.
Currentness
Both the donor and the donee of a gift are personally liable for any gift tax due. The donor is primarily liable; however, the Controller may proceed directly against the donee for payment if, for any reason, the tax is not paid by the donor.
Note: Reference: Section 15901, Revenue and Taxation Code.
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15901, 18 CA ADC § 15901
End of Document