Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 220.0272

220.0272 Interspousal Transfers. Revenue and Taxation Code section 63 does not apply to transfers between parties to a "common law marriage" when the parties have not entered into a spousal relationship and have not held themselves out as husband and wife. C 5/28/1985.

Note: Civil Code section 4100 is now Family Code section 300; Civil Code section 4104 is now Family Code section 308.