State statute
California Revenue and Taxation Code — CHAPTER 1. General Provisions and Definitions 11901-11903
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-25
- Last updated
- 2026-10-03
- Jurisdiction
- California
CHAPTER 1. General Provisions and Definitions 11901-11903¶
§ 11901¶
This act is known and may be cited as the “Documentary Transfer Tax Act.”
(Amended by Stats. 1968, Ch. 17.)
§ 11902¶
“County” shall include a city and county.
(Added by renumbering Section 11903 by Stats. 1968, Ch. 17.)
§ 11903¶
“Recorder” means the recorder of a county.
(Added by renumbering Section 11904 by Stats. 1968, Ch. 17.)