Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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P

625.0000 PARENT-CHILD TRANSFER

Annotation 625.0080

625.0080 Disclaimer. If a survivor spouse disclaims all interest in property left by a deceased spouse and such property passes to a trust for the benefit of the decedent's children, the Revenue and Taxation Code section 63.1 exclusion is applicable even though the trustee has the authority to delay distribution to the beneficiaries. C 2/8/1988.