Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 63 — Change in Ownership and Purchase
Cal. Rev. & Tax. Code § 63
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:
Citator
Cal. Rev. & Tax. Code § 63 — Change in Ownership and Purchase is in force in the current edition of the Code, and nothing recorded condemns it.
Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:
(a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor,
(b) Transfers which take effect upon the death of a spouse,
(c) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation, or
(d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest.
(e) The distribution of a legal entity’s property to a spouse or former spouse in exchange for the interest of such spouse in the legal entity in connection with a property settlement agreement or a decree of dissolution of a marriage or legal separation.