California CodesRTC CodeDivision 2 - OTHER TAXESPart 6.7 - DOCUMENTARY TRANSFER TAX ACTChapter 1 - General Provisions and Definitions§ 11902§ 11902Added by renumbering Section 11903 by Stats. 1968, Ch. 17.“County” shall include a city and county.Cite this sectionCal. Rev. & Tax. Code § 11902 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-6-7-documentary-transfer-tax-act/chapter-1-general-provisions-and-definitions/section-11902CopyOther sections in Chapter 1 - General Provisions and Definitions§ 11901§ 11902§ 11903← § 11901§ 11903 →