Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Other Taxes

Part 6.7. Documentary Transfer Tax Act

CHAPTER 1. General Provisions and Definitions


REVENUE AND TAXATION CODE

Division 2. Other Taxes

Part 6.7. Documentary Transfer Tax Act*

* The provisions of this part shall be operative on and after 12:01 a.m. on January 1, 1968, provided Congress does not provide for a tax on transfers of real property on or before January 1, 1968. If Congress imposes a tax on transfers of real property after January 1, 1968, this part shall have no operative effect on and after the first day of the fiscal year which follows the date such federal tax is imposed.

† Part 6.7 was enacted by Stats. 1967, p. 3162, operative on and after 12:01 a.m. on January 1, 1968.

Note.—No city or county shall directly or indirectly impose a tax on transfers of real property which is not in conformity with this part. For the purposes of this prohibition, "city" does not include a chartered city and "county" does not include a city and county.

The heading of Part 6.7 was amended to read as it now appears by Stats. 1968, p. 160.

Chapter 1. General Provisions and Definitions

The heading of Chapter 1 was added by Stats. 1968, p. 160.

11901. Citation. This act is known and may be cited as the "Documentary Transfer Tax Act."

History.—Stats. 1968, p. 160, in effect April 9, 1968, operative July 1, 1968, changed the title of the act from "Documentary Stamp Act" to "Documentary Transfer Tax Act."

11902. "County." "County" shall include a city and county.

History.—Stats. 1968, p. 160, in effect April 9, 1968, operative July 1, 1968, renumbered former section 11903 as section 11902.

11903. "Recorder." "Recorder" means the recorder of a county.

History.—Stats. 1968, p. 160, in effect April 9, 1968, operative July 1, 1968, renumbered former Section 11904 as Section 11903.