{"data":{"id":"us-ca/rtc-63","jurisdiction":"us-ca","citation":"RTC § 63","heading":"","body":"Notwithstanding any other provision in this chapter, a change of ownership shall not include any interspousal transfer, including, but not limited to:\n(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,\n(b) Transfers which take effect upon the death of a spouse,\n(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\n(d) The creation, transfer, or termination, solely between spouses, of any coowner’s interest.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 2. Change in Ownership and Purchase [60. - 69.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d8b53afbff58cb193f1950021bc0caf8eaff817236de20d484955bd3ee2b8af1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-62.11","next":"us-ca/rtc-63.1"},"notice":"GroundRules: Original legal text. Not legal advice."}