There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 6.7 - DOCUMENTARY TRANSFER TAX ACT
CHAPTER 2 - Authorization for Tax
Section 11912.
CA Rev & Tax Code § 11912 (2016) What's This?
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.)
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