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Chapter 2. Gift Tax›Article 3. Community, Quasi-Community, and Separate Property

§ 15302.50. Transfer of Quasi-Community Property to Third Person.

California Code of Regulations, Title 18 — Division 2.5. State Controller · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IE997F7034C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

If quasi-community property is transferred to a third person, all of the property is subject to the Gift Tax Law and the spouse who owned the property is the donor, except that at the election of both spouses, each shall be the donor as to one-half.

Note: Reference: Section 15302.5, Revenue and Taxation Code.

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▸Contents — California Code of Regulations, Title 18 — Division 2.5. State Controller
California Code of Regulations, Title 18 — Division 2.5. State Controller

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