California Revenue and Taxation Code

§ 63

RTC § 63Div. 1 · Part 0.5 · Ch. 2

Statute text

Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:

(a)Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor,

(b)Transfers which take effect upon the death of a spouse,

…

Legislative history

Amended by Stats. 1981, Ch. 1141, Sec. 3.