Cal. Code Regs. tit. 18 § 13671.50

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 13671.50 - Conversion of Community Property into Joint Tenancy Between Husband and Wife

If community property is converted by the spouses into their joint tenancy property, and the tenancy is thereafter maintained, upon the death of either spouse the property is treated as community property for inheritance tax purposes.

NOTE: As to conversion of community property into joint tenancy of spouses and third person, see Section 13554.

NOTE: Reference: Section 13671.5, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 13671.50