Revenue and Taxation Code section 11930

Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.

Source: Section 11930, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=11930.­ (updated Jan. 1, 1997; accessed Nov. 11, 2026).

Green check means up to date. Up to date

Verified:
Nov. 11, 2026

§ 11930's source at ca​.gov

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