California Revenue and Taxation Code 11912 – Any tax imposed pursuant to Section 11911 shall be paid by any person …
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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.
(Added by Stats. 1967, Ch. 1332.)
Terms Used In California Revenue and Taxation Code 11912
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19