Chapter 2. Gift Tax›Article 8. Payment of Tax

§ 15901.1. Deceased Donor or 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/IEAE251544C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

If a donor or donee dies before he pays the gift tax, his estate shall pay the tax.

Note: Reference: Section 15901, 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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