California § 11930. 11930. (Added by Stats. 1996, Ch. 862, Sec. 48.)

California Statutes

§ 11930. — 11930. (Added by Stats. 1996, Ch. 862, Sec. 48.)

California § 11930.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 6.7.PART 6.7. DOCUMENTARY TRANSFER TAX ACT

Ch. 3.CHAPTER 3. Exemptions

This text of California § 11930. (11930. (Added by Stats. 1996, Ch. 862, Sec. 48.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 11930. (2026).

Text

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.

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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.

Legislative History

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

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California § 11930., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/11930..