§ 15402. Exclusions from Exemption.

Source: https://govt.westlaw.com/calregs/Document/IE9AA94A34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

In addition to the exclusions from the annual exemption provided in Revenue and Taxation Code Section 15402, the following gifts are not within this exemption:

(a) A gift made on or after March 6, 1940, and prior to July 16, 1941, by a donor who is an alien nonresident of the United States.

(b) A gift made in trust after 10 p.m. of June 21, 1939, and prior to March 6, 1940.

Note: As to the definition of the term “future interest,” see Section 15103.9.

Note: Reference: Section 15402, Revenue and Taxation Code.