Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > P > 625.0000 PARENT-CHILD TRANSFER > 625.0231

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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P

625.0000 PARENT-CHILD TRANSFER

Annotation 625.0231

625.0231 Trusts. The case of Larson v. Duca, 213 Cal.App.3d 324, does not apply to transfers of properties made by trustors or trustees in the course of setting up, administering, or extinguishing trusts. It applies only to probate distributions occurring after November 5, 1986 of properties of persons who died prior to November 5, 1986. LTA 1/10/1990 (No. 90/03).