reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 11653 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11653.

11653.  Every railroad company with lines in this state shall keep such records and other data with respect to the operation of private railroad cars over those lines and make such reports as the board requires. The company shall on demand make the records and data available to the board or its authorized representative.(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11654 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11654.

11654.  Any person having private railroad cars in his possession or control in this state shall furnish such data concerning the cars as the board may request.(Amended by Stats. 1978, Ch. 1209.)
CA Rev & Tax Code § 11655 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11655.

11655.  (a) Except as provided herein, all information and records relating to the business affairs of persons required to report to the board pursuant to this part shall be held secret by the board.(b) The board shall disclose information and records to law enforcement agencies, grand juries, and other duly authorized legislative or administrative officials of the state pursuant to their authorization to examine such information and records.(c) The board also may disclose information, records, and appraisal data relating to state assessment of private railroad companies whose cars operate in interstate commerce to tax officials of other states having duties corresponding to those described by this part. The disclosure shall be limited to instances in which there is a reciprocal exchange of information by the states in which the cars operate, and shall be made only pursuant to a written agreement between the agencies involved. The agreement shall provide that any request for information be in writing, shall specify the information to be exchanged, and shall require that any information furnished be used solely for tax administration purposes and otherwise shall be held secret. The request for information and any written material furnished pursuant to the request shall be open to inspection by the person to whom the information relates at the office of the board in Sacramento.(Amended by Stats. 1982, Ch. 1465, Sec. 20.)
CA Rev & Tax Code § 11656 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11656.

11656.  (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 2 (commencing with Section 11251) of this part, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution:(1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return.(2) Uses that information for any purpose other than to prepare, or assist in preparing, the return.(b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process.(Added by Stats. 2000, Ch. 1052, Sec. 21.5. Effective January 1, 2001.)
CA Rev & Tax Code § 11657 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 6 - Administration|Section 11657.

11657.  (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met:(1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final.(2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable.(3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion.(b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified.(c) The amount of reimbursed fees and expenses shall be limited to the following:(1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or denial of a claim for refund.(2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those which relate to the issues where the staff was unreasonable.(d) Any proposed award by the board pursuant to this section shall be available as a public record for at least 10 days prior to the effective date of the award.(e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2001.(Added by Stats. 2000, Ch. 1052, Sec. 21.7. Effective January 1, 2001.)
CA Rev & Tax Code § 11701 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 7 - Disposition of Proceeds|Section 11701.

11701.  All money received by the board under this part shall be transmitted to the State Treasurer and shall be deposited in the State Treasury to the credit of the General Fund.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11702 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6 - PRIVATE RAILROAD CAR TAX|CHAPTER 7 - Disposition of Proceeds|Section 11702.

11702.  The money so deposited, or so much thereof as may be necessary, is hereby appropriated for the purpose of making refunds under this part and shall, upon warrant of the Controller, be withdrawn from the State Treasury for such purpose.(Added by Stats. 1941, Ch. 41.)
CA Rev & Tax Code § 11901 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 1 - General Provisions and Definitions|Section 11901.

11901.  This act is known and may be cited as the “Documentary Transfer Tax Act.”(Amended by Stats. 1968, Ch. 17.)
CA Rev & Tax Code § 11902 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 1 - General Provisions and Definitions|Section 11902.

11902.  “County” shall include a city and county.(Added by renumbering Section 11903 by Stats. 1968, Ch. 17.)
CA Rev & Tax Code § 11903 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 1 - General Provisions and Definitions|Section 11903.

11903.  “Recorder” means the recorder of a county.(Added by renumbering Section 11904 by Stats. 1968, Ch. 17.)
CA Rev & Tax Code § 11911 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 2 - Authorization for Tax|Section 11911.

11911.  (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof.(b) The legislative body of any city which is within a county which has imposed a tax pursuant to subdivision (a) may, by an ordinance adopted pursuant to this part, impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the city shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100), a tax at the rate of one-half the amount specified in subdivision (a) for each five hundred dollars ($500) or fractional part thereof.(c) A credit shall be allowed against the tax imposed by a county ordinance pursuant to subdivision (a) for the amount of any tax due to any city by reason of an ordinance adopted pursuant to subdivision (b). No credit shall be allowed against any county tax for a city tax which is not in conformity with this part. (Added by Stats. 1967, Ch. 1332.)
CA Rev & Tax Code § 11911.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 2 - Authorization for Tax|Section 11911.1.

11911.1.  Any ordinance which imposes the documentary transfer tax may require that each deed, instrument or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.(Added by Stats. 1971, Ch. 102.)
CA Rev & Tax Code § 11912 (2021)
2021 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.

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.)
CA Rev & Tax Code § 11913 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 2 - Authorization for Tax|Section 11913.

11913.  The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this part.(Added by Stats. 1979, Ch. 1160.)
CA Rev & Tax Code § 11921 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11921.

11921.  Any tax imposed pursuant to this part shall not apply to any instrument in writing given to secure a debt.(Added by Stats. 1967, Ch. 1332.)
CA Rev & Tax Code § 11922 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11922.

11922.  Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this part when the exempt agency is acquiring title.(Amended by Stats. 1969, Ch. 1108.)
CA Rev & Tax Code § 11923 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11923.

11923.  (a) Any tax imposed pursuant to this part shall not apply to the making, delivering, or filing of conveyances to make effective any plan of reorganization or adjustment that is any of the following:(1) Confirmed under the Federal Bankruptcy Code, as amended.(2) Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in Section 101 of Title 11 of the United States Code, as amended.(3) Approved in an equity receivership proceeding in a court involving a corporation, as defined in Section 101 of Title 11 of the United States Code, as amended.(4) Whereby a mere change in identity, form, or place of organization is effected.(b) Subdivision (a) shall only apply if the making, delivery, or filing of instruments of transfer or conveyances occurs within five years from the date of the confirmation, approval, or change.(Amended by Stats. 2009, Ch. 500, Sec. 59. (AB 1059) Effective January 1, 2010.)
CA Rev & Tax Code § 11924 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11924.

11924.  Any tax imposed pursuant to this part shall not apply to the making or delivery of conveyances to make effective any order of the Securities and Exchange Commission, as defined in subdivision (a) of Section 1083 of the Internal Revenue Code of 1954; but only if—(a) The order of the Securities and Exchange Commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of Section 79k of Title 15 of the United States Code, relating to the Public Utility Holding Company Act of 1935;(b) Such order specifies the property which is ordered to be conveyed;(c) Such conveyance is made in obedience to such order.(Added by Stats. 1967, Ch. 1332.)
CA Rev & Tax Code § 11925 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11925.

11925.  (a) In the case of any realty held by a partnership or other entity treated as a partnership for federal income tax purposes, no levy shall be imposed pursuant to this part by reason of any transfer of an interest in the partnership or other entity or otherwise, if both of the following occur:(1) The partnership or other entity treated as a partnership is considered a continuing partnership within the meaning of Section 708 of the Internal Revenue Code of 1986.(2) The continuing partnership or other entity treated as a partnership continues to hold the realty concerned.(b) If there is a termination of any partnership or other entity treated as a partnership for federal income tax purposes, within the meaning of Section 708 of the Internal Revenue Code of 1986, for purposes of this part, the partnership or other entity shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by the partnership or other entity at the time of the termination.(c) Not more than one tax shall be imposed pursuant to this part by a county, city and county or city by reason of a termination described in subdivision (b), and any transfer pursuant thereto, with respect to the realty held by a partnership or other entity treated as a partnership at the time of the termination.(d) No levy shall be imposed pursuant to this part by reason of any transfer between an individual or individuals and a legal entity or between legal entities that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty, whether represented by stock, membership interest, partnership interest, cotenancy interest, or otherwise, directly or indirectly, remain the same immediately after the transfer.(Amended by Stats. 1999, Ch. 75, Sec. 1. Effective January 1, 2000.)
CA Rev & Tax Code § 11926 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11926.

11926.  Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken from the mortgagor or trustor as a result of or in lieu of foreclosure; provided, that such tax shall apply to the extent that the consideration exceeds the unpaid debt, including accrued interest and cost of foreclosure. Consideration, unpaid debt amount and identification of grantee as beneficiary or mortgagee shall be noted on said deed, instrument or writing or stated in an affidavit or declaration under penalty of perjury for tax purposes.(Amended by Stats. 1974, Ch. 413.)
CA Rev & Tax Code § 11927 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11927.

11927.  (a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing which purports to transfer, divide, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity, or by any other judgment or order rendered pursuant to the Family Code, or by a written agreement between the spouses, executed in contemplation of any such judgment or order, whether or not the written agreement is incorporated as part of any of those judgments or orders.(b) In order to qualify for the exemption provided in subdivision (a), the deed, instrument, or other writing shall include a written recital, signed by either spouse, stating that the deed, instrument, or other writing is entitled to the exemption.(Amended by Stats. 1992, Ch. 163, Sec. 133. Effective January 1, 1993. Operative January 1, 1994, by Sec. 161 of Ch. 163.)
CA Rev & Tax Code § 11928 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11928.

11928.  Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which realty is conveyed by the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, pursuant to an agreement whereby the purchaser agrees to immediately reconvey the realty to the exempt agency.(Added by Stats. 1987, Ch. 301, Sec. 1.)
CA Rev & Tax Code § 11929 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11929.

11929.  Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing by which the State of California, any political subdivision thereof, or agency or instrumentality of either thereof, conveys to a nonprofit corporation realty the acquisition, construction, or improvement of which was financed or refinanced by obligations issued by the nonprofit corporation on behalf of a governmental unit, within the meaning of Section 1.103-1 (b) of Title 26 of the Code of Federal Regulations.(Added by Stats. 1987, Ch. 301, Sec. 2.)
CA Rev & Tax Code § 11930 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 3 - Exemptions|Section 11930.

11930.  Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.(Added by Stats. 1996, Ch. 862, Sec. 48. Effective January 1, 1997.)
CA Rev & Tax Code § 11931 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 4 - Administration|Section 11931.

11931.  If the legislative body of any city imposes a tax pursuant to subdivision (b) of Section 11911 equal to one-half the amount specified in subdivision (a) of Section 11911, the county in which such city is located shall grant a credit against the county tax in the amount of the city tax if the city’s tax conforms to this part. The county shall collect all taxes imposed pursuant to this part and the county auditor shall allocate the proceeds as follows:(1) All money which relates to transfers of real property located in unincorporated areas of the county or in a city and county shall be allocated to the county or city and county, as the case may be.(2) All money which relates to transfers of real property located in a city which imposes a tax on transfers of real property pursuant to this part shall be allocated one-half to such city and one-half to the county.(3) All money which relates to transfers of real property located in a city which imposes a tax on transfers of real property not in conformity with this part shall not be credited against the county tax and the entire amount collected by the county shall be allocated entirely to the county.(4) All money which relates to transfers of real property in a city which does not impose a tax on transfers of real property shall be allocated entirely to the county.(Added by renumbering Section 11932 by Stats. 1968, Ch. 17.)
CA Rev & Tax Code § 11932 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 4 - Administration|Section 11932.

11932.  If a county has imposed a tax pursuant to this part, every document subject to tax that is submitted for recordation shall show on the face of the document the amount of tax due and the incorporated or unincorporated location of the lands, tenements, or other realty described in the document.(Amended by Stats. 2014, Ch. 20, Sec. 1. (AB 1888) Effective January 1, 2015.)
CA Rev & Tax Code § 11933 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 4 - Administration|Section 11933.

11933.  If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrument, or writing subject to the tax imposed pursuant to this part, unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party determining the tax or his or her agent, shall appear on the face of the document in compliance with Section 11932, and the recorder may rely on that declaration if the recorder has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed either was, or was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. Failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument, or writing.(Amended by Stats. 2014, Ch. 20, Sec. 2. (AB 1888) Effective January 1, 2015.)
CA Rev & Tax Code § 11934 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 6.7 - DOCUMENTARY TRANSFER TAX ACT|CHAPTER 4 - Administration|Section 11934.

11934.  Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of this code.(Added by renumbering Section 11935 by Stats. 1968, Ch. 17.)