Alameda County Municipal Code Art. III Administration

The county recorder shall repurchase any unused documentary tax stamp sold by him prior to July 1, 1968. Documentary tax stamps shall not be accepted for payment of the documentary transfer tax after Sept. 1, 1968. Unused documentary tax stamps shall not be accepted for repurchases after June 1, 1968. On and after June 1, 1969, the county recorder may destroy all such adhesive stamps in his possession.

(Prior gen. code § 2-31.01)

The county recorder shall administer this chapter and shall also administer any ordinance adopted by any city in the county pursuant to Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code imposing a tax for which a credit is allowed by this chapter.

On or before the fifteenth day of the month the recorder shall report to the county auditor the amounts of taxes collected during the preceding month pursuant to this chapter and each such city ordinance. The auditor shall allocate and distribute monthly said taxes as follows:

A. All monies which relate to transfers of real property located in the unincorporated territory of the county shall be allocated to the county.

B. All monies which relate to transfers of real property located in a city in the county which has imposed a tax pursuant to said Part 6.7 shall be allocated one-half to such city and one-half to the county.

C. All monies which relate to transfers of real property located in a city in the county which imposes a tax on transfers of real property not in conformity with said Part 6.7 shall be allocated to the county.

D. All monies which relate to transfers of real property in a city in the county which does not impose a tax on transfers of real property shall be allocated to the county.

(Prior gen. code § 2-31.02)

Every document subject to tax which 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. If the party submitting the document for recordation so requests, the amount of tax due shall be shown on a separate paper which shall be affixed to the document by the recorder after the permanent record is made and before the original is returned as specified in Section 27321 of the Government Code. This declaration of the amount of tax due must be signed by the party determining the tax or his agent, and the recorder may rely upon said declaration, provided he has no reason to believe that the full amount of the tax due has not been paid. The declaration of the amount of tax due shall include a statement that the consideration or value from which the tax due was computed was, or that it was not, exclusive of the interest or property conveyed at the time of sale.

(Prior gen. code § 2-31.03)

Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code.

(Prior gen. code § 2-31.05)

In the administration of this chapter the recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the tax on conveyances and identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, which regulations are attached hereto and incorporated by reference herein as if set forth fully herein, except that for the purpose of this chapter, the determination of what constitutes "realty" shall be determined by the definition or scope of that term under state law.

(Prior gen. code § 2-31.06)

Whenever the county has reason to believe that the full amount of tax due under this chapter has not been paid, it may, by notice served upon any person liable therefor, require him to furnish a true copy of his records, relative to the amount of the consideration or value of the interest or property conveyed.

(Prior gen. code § 2-31.07)

Any person or persons who makes, signs, issues or accepts or causes to be made, signed, issued or accepted and who submits or causes to be submitted for recordation any deed, instrument or writing subject to the tax imposed by this chapter and makes any material misrepresentation of fact for the purpose of avoiding all or any part of the tax imposed by this chapter shall be guilty of a misdemeanor.

No person or persons shall be liable criminally for any unintentional error made in designating the location of the lands, tenements or other realty described in a document subject to the tax imposed by this chapter.

(Prior gen. code § 2-31.08)