{"code":"RTC","codeName":"Revenue and Taxation Code","section":"63","citation":"Rev. & Tax. Code, § 63","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 2. Change in Ownership and Purchase [60. - 69.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-2"}],"history":"Amended by Stats. 1981, Ch. 1141, Sec. 3.","effective":null,"html":"<p>Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:</p><p>(a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor,</p><p>(b) Transfers which take effect upon the death of a spouse,</p><p>(c) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation, or </p><p>(d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest.</p><p>(e) The distribution of a legal entity’s property to a spouse or former spouse in exchange for the interest of such spouse in the legal entity in connection with a property settlement agreement or a decree of dissolution of a marriage or legal separation.</p>","text":"Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to: (a) Transfers to a trustee for the beneficial use of a spouse, or the surviving spouse of a deceased transferor, or by a trustee of such a trust to the spouse of the trustor, (b) Transfers which take effect upon the death of a spouse, (c) Transfers to a spouse or former spouse in connection with a property settlement agreement or decree of dissolution of a marriage or legal separation, or (d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest. (e) The distribution of a legal entity’s property to a spouse or former spouse in exchange for the interest of such spouse in the legal entity in connection with a property settlement agreement or a decree of dissolution of a marriage or legal separation.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/change-in-ownership-and-purchase-63","source":"California Legislative Information bulk export (pubinfo)"}