Laws, Regulations & Annotations

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625.0000 PARENT-CHILD TRANSFER

Annotation 625.0083

625.0083 Domestic Partner. Family Code section 297.5 provides that registered domestic partners have the same rights, protections, and benefits as are granted to spouses. Because "child" is statutorily defined in Revenue and Taxation Code section 63.1(c) and is not defined by the California Constitution, a child's registered domestic partner is accorded the same treatment as a son-in-law or daughter-in-law under section 63.1(c)(3)(C). Thus, a transfer of real property from a parent to his daughter and her registered domestic partner is eligible for the parent-child exclusion under Revenue and Taxation Code section 63.1. C 3/15/2006.