{"code":"RTC","codeName":"Revenue and Taxation Code","section":"11912","citation":"Rev. & Tax. Code, § 11912","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 2. Authorization for Tax [11911. - 11913.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-6.7/chapter-2"}],"history":"Added by Stats. 1967, Ch. 1332.","effective":null,"html":"<p>Any tax imposed pursuant to Section <a href=\"/rtc/11911\">11911</a> shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.</p>","text":"Any tax imposed pursuant to Section 11911 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/authorization-for-tax-11912","source":"California Legislative Information bulk export (pubinfo)"}