Rev. & Tax. Code, § 63 · Chapter 2. Change in Ownership and Purchase
Rev. & Tax. Code, § 63
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:
(a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor,
(b) Transfers which take effect upon the death of a spouse,
(c) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation, or
(d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest.
(e) The distribution of a legal entity’s property to a spouse or former spouse in exchange for the interest of such spouse in the legal entity in connection with a property settlement agreement or a decree of dissolution of a marriage or legal separation.
Notes and commentary — not statutory text
History
Amended by Stats. 1981, Ch. 1141, Sec. 3.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=63.
- Text hash
- sha256 d8b53afbff58cb193f1950021bc0caf8eaff817236de20d484955bd3ee2b8af1
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 63. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.