§ 11930
75 words·~1 min read·
/ca/revenue-and-taxation-code/11930A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.