Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 220.0204

220.0204 Exclusions. Persons claiming a transfer is not a change in ownership because of a common law "marital" relationship entered into in California are not eligible for the "interspousal" exclusion contained in Revenue and Taxation Code section 63. The exclusion does apply if it is factually determined that a common law "marital" relationship was entered into in a jurisdiction that recognizes such "marriages" as valid. C 3/9/1990.