Cal. Rev. & Tax. Code § 11930

Current through the 2023 Legislative Session.
Section 11930 - Inter vivos gift or death of person

Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.

Ca. Rev. and Tax. Code § 11930

Added by Stats. 1996, Ch. 862, Sec. 48. Effective January 1, 1997.