Laws, Regulations & Annotations

D

370.0000 DOCUMENTARY TRANSFER TAX ACT

Annotation 370.0001

370.0001 Disclosure of Amounts. Information pertaining to documentary transfer taxes paid, in the hands of the assessor, should be provided to assessees upon requests made pursuant to Revenue and Taxation Code sections 408 or 408.1. The assessor is required to provide market data in his possession to an assessee, and documentary transfer taxes information, if used by the assessor in arriving at market values, is market data subject to the disclosure requirements. C 3/25/1977.