Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

495.0000 SALE

Annotation 495.0475

(a) IN GENERAL—DEFINITION

495.0475 Transfer of Beneficial Interest in Trust. The transfer solely of a beneficial interest in an irrevocable trust of the type described in California Probate Code 82 subsection (a) is not a transfer subject to California sales or use tax. 12/7/89; 12/11/89.