Gift tax rules and non-citizens

What is the name of your state? CA

Do the $1,000,000 gift tax exemption for lifetime gifts and the $11,000/yr limit apply if the donor is a non-citizen resident (green card holder) and the donee is a non-citizen, non-resident? (The money to be gifted has been earned in the US and is in a US bank).
Also, is California one of the states that imposes a gift tax, and if so, do the same yearly limit/lifetime exception amounts apply as for Fed tax purposes?
Thanks!

The exemption applies to green card holders. However, since the estate tax exemption when there are non-citizen heirs is only $65,000 & the two systems are tied tofether, I suspect the gift tax exemption is the same.

I don't know if CA imposes a gift tax, or if it's tied to the federal system or independent. Contact a CA estate planner for info.