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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 6.7. DOCUMENTARY TRANSFER TAX ACT 11901-11935›CHAPTER 3. Exemptions 11921-11930.5

§ 11930

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1996, Ch. 862, Sec. 48. Effective January 1, 1997.)

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California Revenue and Taxation Code

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