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§ 15301.50. Transfer of Quasi-Community Property to One Spouse.

18 CA ADC § 15301.50Barclays 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 § 15301.50
§ 15301.50. Transfer of Quasi-Community Property to One Spouse.
Currentness
If quasi-community property is transferred by gift from one spouse to the other, one-half of the property transferred is subject to the Gift Tax Law except that if the transfer occurs on or after January 1, 1981 none of the property so transferred is subject to law. For the definition of “quasi-community property,” see Revenue and Taxation Code Section 15300.

Credits

Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 15301, 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, § 15301.50, 18 CA ADC § 15301.50
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