PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901. - 11935.]
Heading of Part 6.7 amended by Stats. 1968, Ch. 17.
§§ 11901–11935 · 23 sections
CHAPTER 1. General Provisions and Definitions §§ 11901–11903 · 3 sections
CHAPTER 2. Authorization for Tax §§ 11911–11913 · 4 sections
- § 11911 (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed, instrument, or writing…
- § 11911.1 Any ordinance which imposes the documentary transfer tax may require that each deed, instrument or writing by which lands, tenements, or other realty is sold,…
- § 11912 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…
- § 11913 The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property…
CHAPTER 3. Exemptions §§ 11921–11930.5 · 11 sections
- § 11921 Any tax imposed pursuant to this part shall not apply to any instrument in writing given to secure a debt.
- § 11922 Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof,…
- § 11923 (a) Any tax imposed pursuant to this part shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or…
- § 11924 Any tax imposed pursuant to this part shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange…
- § 11925 (a) In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant…
- § 11926 Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the…
- § 11927 (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or…
- § 11928 Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of…
- § 11929 Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which the State of California, any political…
- § 11930 Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide,…
- § 11930.5 (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return…
CHAPTER 4. Administration §§ 11931–11935 · 5 sections
- § 11931 If the legislative body of any city imposes a tax pursuant to subdivision (b) of Section 11911 equal to one-half the amount specified in subdivision (a) of…
- § 11932 If a county has imposed a tax pursuant to this part, every document subject to tax that is submitted for recordation shall show on the face of the document the…
- § 11933 If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrument, or writing subject to the tax imposed pursuant to this…
- § 11934 Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division…
- § 11935 (a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer…