{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11930","citation":"Rev. & Tax. Code, § 11930","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901. - 11935.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7"},{"name":"CHAPTER 3. Exemptions [11921. - 11930.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7/chapter-3"}],"history":"Added by Stats. 1996, Ch. 862, Sec. 48.   Effective January 1, 1997.","effective":"1997-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/exemptions-11930","source":"California Legislative Information bulk export (pubinfo)"}