Section 5656 Of Article 1. General Provisions From California Probate Code >> Division 5. >> Part 4. >> Chapter 3. >> Article 1.

. For the purpose of application of the property taxation and documentary transfer tax provisions of the Revenue and Taxation Code:
  (a) Execution and recordation of, or revocation of, a revocable transfer on death deed of real property is not a change in ownership of the property and does not require declaration or payment of a documentary transfer tax or filing of a preliminary change of ownership report.
  (b) Transfer of real property on the death of the transferor by a revocable transfer on death deed is a change in ownership of the property.