Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6.7. Documentary Transfer Tax Act

CHAPTER 3. Exemptions

Section 11930

11930. Inter vivos gift or by reason of death. Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.

History.—Added by Stats. 1996, Ch. 862, in effect January 1, 1997.