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

California Statutes

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

California·Code RTC Revenue 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

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.

California § 11930. (11930. (Added by Stats. 1996, Ch. 862, Sec. 48.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

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