§ 11911 (a) The board of supervisors of any county or city and county, …
§ 11911.1 Any ordinance which imposes the documentary transfer tax may require …
§ 11912 Any tax imposed pursuant to Section 11911 shall be paid by any person …
§ 11913 The transfer of any mobilehome installed on a foundation system, …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 6.7 > Chapter 2 - Authorization for Tax

  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • 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
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18