Cal. Revenue and Taxation Code - RTC § 11901. Section 11901.
This act is known and may be cited as the “Documentary Transfer Tax Act.”
CHAPTER 1. General Provisions and Definitions [11901. - 11903.]
Cal. Revenue and Taxation Code - RTC 1.
in effectCal. Revenue and Taxation Code - RTC § 11902. Section 11902.
“County” shall include a city and county.
Cal. Revenue and Taxation Code - RTC § 11903. Section 11903.
“Recorder” means the recorder of a county.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026