Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
625.0000 PARENT-CHILD TRANSFER
625.0231 Trusts. The case of Larson v. Duca, 213 Cal.App.3d 324, does not apply to transfers of properties made by trustors or trustees in the course of setting up, administering, or extinguishing trusts. It applies only to probate distributions occurring after November 5, 1986 of properties of persons who died prior to November 5, 1986. LTA 1/10/1990 (No. 90/03).