Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 6.7. Documentary Transfer Tax Act
CHAPTER 3. Exemptions
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.