{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11903","citation":"Rev. & Tax. Code, § 11903","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901. - 11935.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7"},{"name":"CHAPTER 1. General Provisions and Definitions [11901. - 11903.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7/chapter-1"}],"history":"Added by renumbering Section 11904 by Stats. 1968, Ch. 17.","effective":null,"html":"<p>“Recorder” means the recorder of a county.</p>","text":"“Recorder” means the recorder of a county.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-11903","source":"California Legislative Information bulk export (pubinfo)"}