Cal. Code Regs. tit. 18 § 15651
A gift tax return must be filed on form GT-1 by any individual resident of California who makes a gift to any one donee of property, other than a future interest therein, exceeding in value the amount of the annual exemption ($3,000); or, regardless of value, makes a gift of a future interest in property to any one donee not entitled to the annual exemption.
A gift tax return must be filed on form GT-1 by any nonresident of California who makes a gift of tangible personal property located in California or real property situate in California, and any resident of a country other than the United States who makes a gift of any property, tangible or intangible, located in California, under the conditions specified in paragraph (a).
A return must be filed in any case when gifts of property of less than $3,000 in value, but in the aggregate exceeding such sum, are made to each of several persons as part of a transaction under which each donee is to transfer the property received by him to an ultimate donee. (See Revenue and Taxation Code Sections 15421 through 15451). A case of this kind is one where A makes gifts of $3,000 each to B, C, D and E pursuant to an agreement that they, in turn, will transfer the property given them to G.
A return must be filed in any case where transfers of property, regardless of value, otherwise subject to California gift tax is made to the trustee of an irrevocable trust.
A return is required to be filed by a donor in accordance with this regulation even though a tax may not be payable by him because of the specific, charitable or intangible exemption provided in Revenue and Taxation Code Sections 15421 through 15451.
NOTE: Reference: Section 15651, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15651