Cal. Code Regs. tit. 18 § 15656.3

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

Section 15656.3 - Transfers of Community Property or Quasi-Community Property

(a) Community Property Transferred to Third Person.

In returning a gift of community property to a third person, the total market value of the property at the date of gift should be stated. (See also Section 15656.6).

(b) Quasi-Community Property Transferred to Spouse or Third Person.

In returning a gift of quasi-community property to one of the spouses or to a third person, the total market value of the property at the date of the gift should be stated.

NOTE: Reference: Section 15656, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 15656.3