Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
625.0010 Adoption. The parent/child exclusion contained in Revenue and Taxation Code section 63.1 does not apply to those persons adopted after they reach the age of 18 years, whether the adoption occurred before or after the enactment of the section, the language of which is clear and unambiguous. C 8/11/1989.