§ 15656.3. Transfers of Community Property or Quasi-Community Property.

Source: https://govt.westlaw.com/calregs/Document/IEAAF5A704C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

(a) Community Property Transferred to Third Person.

In returning a gift of community property to a third person, the total market value of the property at the date of gift should be stated. (See also Section 15656.6).

(b) Quasi-Community Property Transferred to Spouse or Third Person.

In returning a gift of quasi-community property to one of the spouses or to a third person, the total market value of the property at the date of the gift should be stated.

Note: Reference: Section 15656, Revenue and Taxation Code.