Section 1270.20  Transfers Involving Immediate Family

a)         Transfers to members of the transferor's "immediate family" shall be permitted without hearing only where the relationship between transferor and transferee is one of the following:

1)         Husband-wife;

2)         Parent-child (natural or legally adopted child); or

3)         Sibling-sibling.

b)         Other uses of the term "immediate family."  When used in relation to a transaction other than a transfer to a member(s) of the transferor's immediate family, the term "immediate family" includes the person's spouse, parents, children, and siblings.