Cal. Code Regs. tit. 18 § 15672
A trustee to whom is irrevocably transferred in any calendar quarter property by gift for which, as set forth in Section 15651, the donor is required to file a return, must, if he has actual knowledge of the fact that the transaction constitutes a gift, either execute and file a return as to the property on Form GT-2 or join with the donor in the execution and filing of the donor's gift tax return in respect to the property.
A trustee of a revocable trust need not report the creation of the trust. However, if after the creation of such a trust the donor makes any gift of the corpus, or the income is paid over to any person other than the donor, or the donor relinquishes or terminates his power of revocation, the trustee must file a return as to the same with the State Controller. (See Revenue and Taxation Code Section 15105).
Insofar as they are pertinent, the provisions of Section 15671 applicable to a donee's return apply also to a return filed by a trustee on Form GT-2.
NOTE: Reference: Section 15672, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15672