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Chapter 2. Gift Tax›Article 3. Community, Quasi-Community, and Separate Property

§ 15302. Transfer of Community Property to Third Person.

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/IE99649534C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

If community property is transferred by gift to a person other than one of the spouses, the whole of such property is subject to the Gift Tax Law, each spouse being considered a donor of one-half.

Note: Reference: Section 15302, 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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