§ 13551. Transfer Inter Vivos to Third Person.

Source: https://govt.westlaw.com/calregs/Document/IE6A9FED34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The whole of any community property which is transferred by means of a taxable inter vivos transfer by the spouses to a third person is subject to the Inheritance Tax Law.

(a) Decedent Dying On or After September 11, 1957. In the case of a decedent dying on or after September 11, 1957, each spouse is considered a transferor of one-half of the property.

(b) Decedents Dying Prior to September 11, 1957. In the case of a decedent who died prior to September 11, 1957:

(1) If the property was acquired on or after July 29, 1927, each spouse is considered a transferor of one-half of the property.

(2) If the property was acquired prior to July 29, 1927, the husband is considered the transferor of the entire property.

(See also Section 13554.)

Note: Reference: Section 13551, Revenue and Taxation Code.