California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 3 - Community, Quasi-Community, and Separate Property
Section 15301.50 - Transfer of Quasi-Community Property to One Spouse
Universal Citation: 18 CA Code of Regs 15301.50
Current through Register 2024 Notice Reg. No. 12, March 22, 2024
If quasi-community property is transferred by gift from one spouse to the other, one-half of the property transferred is subject to the Gift Tax Law except that if the transfer occurs on or after January 1, 1981 none of the property so transferred is subject to law. For the definition of "quasi-community property," see Revenue and Taxation Code Section 15300.
1. Amendment filed 7-2-81; effective thirtieth day thereafter (Register 81, No. 27).
Note: Authority cited: Section 16506, Revenue and Taxation Code. Reference: Section 15301, Revenue and Taxation Code.
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