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DIVISION 2. OTHER TAXES 6001-61050›PART 6.7. DOCUMENTARY TRANSFER TAX ACT 11901-11935›CHAPTER 2. Authorization for Tax 11911-11913

§ 11912

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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