Section 13551 - Transfer Inter Vivos to Third PersonThe whole of any community property which is transferred by means of a taxable inter vivos transfer by the spouses to a third person is subject to the Inheritance Tax Law.
(a) Decedent Dying On or After September 11, 1957. In the case of a decedent dying on or after September 11, 1957, each spouse is considered a transferor of one-half of the property.(b) Decedents Dying Prior to September 11, 1957. In the case of a decedent who died prior to September 11, 1957: (1) If the property was acquired on or after July 29, 1927, each spouse is considered a transferor of one-half of the property.(2) If the property was acquired prior to July 29, 1927, the husband is considered the transferor of the entire property. (See also Section 13554.)
NOTE: Reference: Section 13551, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13551