California Codes > Revenue and Taxation Code > Division 2 > Part 6.7 > Chapter 1 – General Provisions and Definitions
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| § 11901 | This act is known and may be cited as the “Documentary Transfer Tax … |
| § 11902 | “County” shall include a city and county. |
| § 11903 | “Recorder” means the recorder of a county. |
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6.7 > Chapter 1 - General Provisions and Definitions
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
- United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20