Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 6.7. DOCUMENTARY TRANSFER TAX ACT [11901 - 11935]
( Heading of Part 6.7 amended by Stats. 1968, Ch. 17. ) CHAPTER 2. Authorization for Tax [11911 - 11913]
( Chapter 2 added by Stats. 1967, Ch. 1332. ) 11912.
Any tax imposed pursuant to Section 11911 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.
(Added by Stats. 1967, Ch. 1332.)