Cal. Code Regs. tit. 18 § 15301

Current through Register 2024 Notice Reg. No. 25, June 21, 2024

Section 15301 - Transfer of Community Property to One Spouse

If community property is transferred by gift from one spouse to the other, the transferor's one-half interest in the community property is subject to the Gift Tax Law, except that if the transfer occurred on or after September 17, 1965 and prior to January 1, 1976, or at any time after January 1, 1981, none of the property so transferred is subject to the law.

Cal. Code Regs. Tit. 18, § 15301

1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).

Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 1530, Revenue and Taxation Code.

1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).