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 15303.50 - Transfer of Quasi-Community Property into Community Property or Other Equal Ownership

If quasi-community property of either spouse is transferred into ownership of both spouses as community property, joint tenancy or equal interests as tenants in common such a transfer is not subject to the Gift Tax Law. If such transfer is made by the wife on or after September 15, 1961 and prior to January 1, 1976 and the wife died thereafter within these dates, one-half may be subject to the Gift Tax Law under the provisions of Revenue and Taxation Code Section 15303.5 then in effect.

NOTE: Reference: Section 15303.5, Revenue and Taxation Code.