Article IV — Documentary Transfer Tax.
Sec. 12-24. - Persons liable for payment.
Sonoma County Municipal Code · 2026-09 edition · updated 2026-09-27 · Sonoma County
The tax imposed by Section 12-23 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.
(Ord. No. 1058 § 3.)
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