Title 2 — LICENSES, BUSINESS REGULATIONS›Division 2 — BUSINESS TAXES
Chapter 3 — REAL PROPERTY TRANSFER TAX
San Diego County Municipal Code · 2026-09 edition · updated 2026-10-02 · San Diego County
SEC. 22.301. TITLE.¶
SEC. 22.302. TAX IMPOSED.¶
SEC. 22.303. APPLICABILITY.¶
SEC. 22.304. TAX NOT APPLICABLE.¶
SEC. 22.305. EXEMPTIONS.¶
SEC. 22.306. ADDITIONAL INSTANCES OF TAX NOT APPLICABLE.¶
SEC. 22.307. ORDERS OF SECURITIES AND EXCHANGE COMMISSION.¶
SEC. 22.308. TRANSFER OF INTEREST IN PARTNERSHIP.¶
SEC. 22.309. CREDIT FOR AMOUNT OF CITY'S TAX.¶
SEC. 22.310. COUNTY RECORDER TO ADMINISTER AND ENFORCE.¶
SEC. 22.311. NO RECORDING UNLESS TAX PAID.¶
SEC. 22.312. NOTATION OF TAX ROLL PARCEL NUMBER.¶
SEC. 22.313. CLAIMS FOR REFUNDS.¶
SEC. 22.314. INTERPRETATION.¶
SEC. 22.315. SUBMITTING FALSE INFORMATION TO EVADE TAX.¶
SEC. 22.316. DETERMINATION OF DELINQUENCY.¶
SEC. 22.317. RECORDING CERTIFICATE OF TAXES DUE.¶
SEC. 22.318. TAX AS A DEBT.¶
SEC. 22.319. PROHIBITION ON ENJOINING COLLECTION, EXHAUSTION OF ADMINISTRATIVE REMEDIES…¶
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