BILL NUMBER: AB 1304	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Saldana

                        FEBRUARY 27, 2009

   An act to amend Section 11932 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 1304, as introduced, Saldana. Taxation: documentary transfer
tax.
   Existing law authorizes counties and cities and counties to impose
a documentary transfer tax at a specified rate upon deeds,
instruments, or other writings by which specified property is
transferred. Existing law requires a document subject to the tax to
show specified information, including the amount of tax due.
   This bill would make technical, nonsubstantive changes to that
provision.
   Vote: majority. Appropriation: no. Fiscal committee: no.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 11932 of the Revenue and Taxation Code is
amended to read:
   11932.  If a county has imposed a tax pursuant to this part,
 every document   all documents  subject to
tax  which   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. If the party
submitting the document for recordation so requests, the amount of
tax due shall be shown on a separate paper  which 
 that  shall be affixed to the document by the recorder
after the permanent record is made and before the original is
returned as specified in Section 27321 of the Government Code.