Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > P > 625.0000 PARENT-CHILD TRANSFER > 625.0207

Property Taxes Law Guide – Revision 2017

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625.0000 PARENT-CHILD TRANSFER

Annotation 625.0207

625.0207 Trusts. A transfer of property to an irrevocable trust or to a revocable trust followed by a transfer to a beneficiary who is the child of the trustor(s) can qualify for the parent/child exclusion of Revenue and Taxation Code section 63.1. C 9/4/1987.