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California Code of Regulations (Last Updated: August 6, 2014) |
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Title 18. Public Revenues |
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Division 2.5. State Controller |
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Chapter 2. Gift Tax |
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Article 3. Community, Quasi-Community, and Separate Property |
| § 15301. Transfer of Community Property to One Spouse. |
| § 15301.50. Transfer of Quasi-Community Property to One Spouse. |
| § 15302. Transfer of Community Property to Third Person. |
| § 15302.50. Transfer of Quasi-Community Property to Third Person. |
| § 15303.50. Transfer of Quasi-Community Property into Community Property or Other Equal Ownership. |
| § 15306. Presumption. |
| § 15310. Transfer of Separate Property Between Spouses. |