CA Rev & Tax Code Section 63


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.
Last Updated

Aug. 19, 2023

§ 63’s source at ca​.gov