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Revenue and Taxation Code
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DIVISION 2. OTHER TAXES
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PART 6.7. DOCUMENTARY TRANSFER TAX ACT
CHAPTER 1. General Provisions and Definitions [11901. - 11903.]
Chapter 1 heading added by Stats. 1968, Ch. 17.
§§ 11901–11903 · 3 sections
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§ 11901
This act is known and may be cited as the “Documentary Transfer Tax Act.”
§ 11902
“County” shall include a city and county.
§ 11903
“Recorder” means the recorder of a county.