California § 63. 63. (Amended by Stats. 1981, Ch. 1141, Sec. 3.)

California Statutes

§ 63. — 63. (Amended by Stats. 1981, Ch. 1141, Sec. 3.)

California § 63.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 0.5.PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION

Ch. 2.CHAPTER 2. Change in Ownership and Purchase

This text of California § 63. (63. (Amended by Stats. 1981, Ch. 1141, Sec. 3.)) 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 § 63. (2026).

Text

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

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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.