Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015
 

Revenue and Taxation Code

Other Taxes

Part 6.7. Documentary Transfer Tax Act

CHAPTER 4. Administration


Chapter 4. Administration

11931. Collection; allocation of proceeds. 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 Section 11911, the county in which such city is located shall grant a credit against the county tax in the amount of the city tax if the city's tax conforms to this part. The county shall collect all taxes imposed pursuant to this part and the county auditor shall allocate the proceeds as follows:

(1) All money which relates to transfers of real property located in unincorporated areas of the county or in a city and county shall be allocated to the county or city and county, as the case may be.

(2) All money which relates to transfers of real property located in a city which imposes a tax on transfers of real property pursuant to this part shall be allocated one-half to such city and one-half to the county.

(3) All money which relates to transfers of real property located in a city which imposes a tax on transfers of real property not in conformity with this part shall not be credited against the county tax and the entire amount collected by the county shall be allocated entirely to the county.

(4) All money which relates to transfers of real property in a city which does not impose a tax on transfers of real property shall be allocated entirely to the county.

History.—Original Section 11931 concerning the sale and furnishing of stamps by the State Board of Equalization was repealed by Stats. 1968, p. 161, in effect April 9, 1968, operative July 1, 1968. Current Section 11931 was formerly Section 11932 which was renumbered by Stats. 1968, p. 161, in effect April 9, 1968, operative July 1, 1968.

11932. Tax and location shown on face of document. If a county has imposed a tax pursuant to this part, every document subject to tax deletionthat is submitted for recordation shall show on the face of the document the amount of tax due and the incorporated or unincorporated location of the lands, tenements or other realty described in the document. deletion

History.—Stats. 1968, p. 161, in effect April 9, 1968, operative July 1, 1968, renumbered former Section 11932 as 11931 and added the present Section 11932. Stats. 2014, Ch. 20 (AB 1888), in effect January 1, 2015, substituted "that" for "which" after "to tax" in the first sentence and deleted the former second sentence which provided that the tax due could be shown on a separate paper upon request.

11933. Recordation subject to payment of tax. 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 part, unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party determining the tax or his or her agent, shall appear on the face of the document deletion in compliance with Section 11932, and the recorder may rely deletionon that declaration if the recorder has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed either was, or deletion was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. Failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument, or writing.

History.—Stats. 1968, p. 162, in effect April 9, 1968, operative July 1, 1968, repealed the former Section 11933 which concerned the sale of stamps, and added a new Section 11933. Stats. 1969, p. 2101, in effect November 10, 1969, substantially revised this section. Stats. 2014, Ch. 20 (AB 1888), in effect January 1, 2015, added a comma after "instrument" in the first sentence; added "or her" after "or his", deleted "or on a separate paper" after "the document", and substituted "on that declaration if the recorder" for "thereon; provided he" after "may rely" in the second sentence; substituted "either was, or" for "was, or that it" after "was computed" in the third sentence; and added a comma after "instrument" in the fourth sentence.

11934. Refunds. 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 1 of this code.

History.—Stats. 1968, p. 162, in effect April 9, 1968, operative July 1, 1968, repealed the former Section 11934 and renumbered the former Section 11935 as 11934.

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