Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
220.0000 CHANGE IN OWNERSHIP
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.