DIVISION 2. OTHER TAXES 6001-61050›PART 6.7. DOCUMENTARY TRANSFER TAX ACT 11901-11935›CHAPTER 3. Exemptions 11921-11930.5

§ 11928

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to an agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.

(Added by Stats. 1987, Ch. 301, Sec. 1.)

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California Revenue and Taxation Code

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