Home Table of Contents

§ 15301. Transfer of Community Property to One Spouse.

18 CA ADC § 15301Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 2. Gift Tax (Refs & Annos)
Article 3. Community, Quasi-Community, and Separate Property
18 CCR § 15301
§ 15301. Transfer of Community Property to One Spouse.
Currentness
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.

Credits

Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 1530, Revenue and Taxation Code.
History
1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).
This database is current through 6/14/24 Register 2024, No. 24.
Cal. Admin. Code tit. 18, § 15301, 18 CA ADC § 15301
End of Document