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Chapter 2. Gift Tax›Article 1. Definitions

§ 15109. Donee.

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/IE978AF334C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

For the purpose of the Gift Tax Law the term “donee” means any individual or other person who receives, or is the beneficiary of, any property, or any property right or interest, transferred by donor. Where a trust is involved, the beneficiary, not the trustee, is the donee.

Note: Reference: Section 15109, Revenue and Taxation Code.

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

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