Article 1. Definitions
California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California
Sections in this part
- § 15103. Property—in General.
- § 15103.1. Property of Resident Donors.
- § 15103.2. Property of Nonresident Donors.
- § 15103.3. Intangible Personal Property.
- § 15103.4. Residence.
- § 15103.5. Residence of Married Women and Minors.
- § 15103.6. Resident.
- § 15103.7. Nonresident.
- § 15103.8. Joint Tenancy.
- § 15103.9. Future Interest.
- § 15103.10. Tax-Exempt Securities.
- § 15104. Transfers—in General.
- § 15104.1. Cessation of Donor's Dominion or Control.
- § 15104.2. Transfer of Community Property into Joint Tenancy, or Vice Versa.
- § 15104.3. Transfer of Separate Property into Joint Tenancy.
- § 15104.4. Transfer of Joint Tenancy Property to Third Person.
- § 15104.5. Release of Debt.
- § 15104.6. Permitting Statute of Limitations to Run on Obligation.
- § 15104.7. Transfer of Corporate Property.
- § 15104.8. Transfers in Trust.
- § 15104.9. Life Insurance.
- § 15104.10. Purchase of Annuity.
- § 15104.11. Transfer for Rendition of Service to Third Person.
- § 15104.12. Transfers by or to Children.
- § 15104.13. Transfers by or for Mental Incompetents.
- § 15104.50. Transfer Between Spouses of Real Property Owned by Husband and Wife in…
- § 15104.51. Transfer to Third Person of Real Property Owned by Husband and Wife in…
- § 15106. Transfer for Inadequate Consideration.
- § 15109. Donee.
- § 15118. “Net Gifts” Defined.
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