California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 4.3 - Joint Tenancies
Section 13671.50 - Conversion of Community Property into Joint Tenancy Between Husband and Wife

Universal Citation: 18 CA Code of Regs 13671.50
Current through Register 2024 Notice Reg. No. 12, March 22, 2024

If community property is converted by the spouses into their joint tenancy property, and the tenancy is thereafter maintained, upon the death of either spouse the property is treated as community property for inheritance tax purposes.

NOTE: As to conversion of community property into joint tenancy of spouses and third person, see Section 13554.

NOTE: Reference: Section 13671.5, Revenue and Taxation Code.

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