California Revenue and Taxation Code

§ 480.7

RTC § 480.7 Effective Jan 1, 1996Div. 1 · Part 2 · Ch. 3 · Art. 2.5

Statute text

(a)On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any domestic life insurance company that has established a separate account pursuant to Section 10506 of the Insurance Code, or any foreign life insurance company that has established a separate account pursuant to the corresponding insurance laws of its state of domicile, shall file with the assessor a signed statement of transfer as described in subdivision (b) with respect to any transfer of real property, located within the county, to or from that separate account.

(b)The statement of transfer required to be filed by subdivision (a) shall comply with all of the following conditions:

(1)The statement of transfer shall be subscribed under penalty of perjury.

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Legislative history

Added by Stats. 1995, Ch. 933, Sec. 2. Effective January 1, 1996.