Section 11912.

Cal. Revenue and Taxation Code - RTC § 11912.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 11911.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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