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Chapter 2. Gift Tax›Article 1. Definitions

§ 15103.5. Residence of Married Women and Minors.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE91818A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Generally, a married woman has the same residence as her husband, even though she is separated from him. The residence of a minor, ordinarily, is that of the father, or of the mother if the father is deceased. Accordingly, if a man has his residence in California, his wife and minor children, generally, likewise have their residence here.

Credits

Note: Reference: Section 15103, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller

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