Documentary Transfer Tax is sometimes called transfer tax, real estate transfer tax, recording tax, documentary stamp tax. No matter what it is called, it references an excise tax that is due on the transfer of realty. In California, it is imposed by every city and county. Here are links to relevant information:
- California City Web Sites
- California County Web Sites
- State Authorization Law
- Important Cases:
- McDonalds Corp v. Board of Supervisors (1988)
- Thrifty Corp v. County of Los Angeles (1989)
- Brown v. County of Los Angeles (1999)
- 926 N. Ardmore Ave. v. County of Los Angeles (2017)
- 731 Market Street Owner, LLC v. City and County of San Francisco (2020)
- CIM Urban REIT 211 Main St. v. City and County of San Francisco (2022
- CSHV 1999 Harrison v. County of Alameda (2023)