Earlier editions: 2026-07
Title 3 — Revenue and Finance›Chapter 3.16 — DOCUMENTARY STAMP TAX
Wheatland Municipal Code Art. III Administration
Wheatland Municipal Code · 2026-10 edition · updated 2026-10-04 · Wheatland
Cite as: Wheatland Municipal Code Article III · Text as of 2026-10-04
§ 3.16.090. Claims for tax refunds.¶
Claims for refunds of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code.
(Ord. 190 § 11, 1967)
§ 3.16.100. Administration authority.¶
The county recorder shall administer this chapter pursuant to Revenue and Taxation Code Section 11931 et seq., and Yuba County Ordinance 325.
(Ord. 190 § 10, 1967)
§ 3.16.110. Interpretation of provisions.¶
In the administration of this chapter the recorder shall interpret its provisions consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and identified as Sections 47.4361-1, 47.4361-2, and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967, except that for the purposes of this chapter, the determination of what constitutes "realty" shall be determined by the definition of scope of that term stated under state law.
(Ord. 190 § 12, 1967)
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