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California Laws | Revenue and Taxation Code
DIVISION 2. OTHER TAXES
PART 6.7. DOCUMENTARY TRANSFER TAX ACT

11932. If a county has imposed a tax pursuant to this part, every document subject to tax which 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 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. (11151)

11933. If a county has imposed a tax pursuant to this part, the recorder shall not record any deed, instrument or writing subject to the tax imposed pursuant to this part, unless the tax is paid at the time of recording. A declaration of the amount of tax due, signed by the party determining the tax or his agent, shall appear on the face of the document or on a separate paper in compliance with Section 11932, and the recorder may rely thereon; provided he has no reason to believe that the full amount of the tax due has not been paid. The declaration shall include a statement that the consideration or value on which the tax due was computed was, or that it was not, exclusive of the value of a lien or encumbrance remaining on the interest or property conveyed at the time of sale. Failure to collect the tax due shall not affect the constructive notice otherwise imparted by recording a deed, instrument or writing. (11152)

11934. Claims for refunds of taxes imposed pursuant to this part shall be governed by the provisions of Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of this code. (11153)

11935. (a) Any ordinance adopted pursuant to this part may include an administrative appeal process for resolution of disputes related to the documentary transfer tax. (11154)

(b) Whether the amount of documentary transfer tax is determined by an administrative appeal process or established by a court of law, the value of the property established for purposes of determining the amount of documentary transfer tax due shall not be binding on the determination of the value of that property for property tax purposes by the county assessor, by an assessment appeals board, or by a court of law reviewing property tax values established by an assessment appeals board. (11155)

PART 7. INSURANCE TAXATION (11156)(Text)

CHAPTER 1. GENERAL PROVISIONS (11157)(Text)

Article 1. Definitions (12001-12009) (11158)(Text)

12001. Unless the context otherwise requires, the definitions set forth in this article govern the construction of this part. (11159)

12002. "Ocean marine insurance" means insurance written within this state upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit or transportation, any portion of which exportation, importation, transportation, navigation, transit, or shipment is upon any ocean, and upon the property while being prepared for and while awaiting shipment, and during any delays, storage, transshipment or reshipment incident to or in connection with the shipment or transportation. "Ocean marine insurance" includes marine builders and war-risk insurance. (11160)

"Ocean marine insurance" does not, for the purpose of taxation of such insurance as provided in subdivision (g) of Section 28 of Article XIII of the Constitution, include insurance written upon: (11161)

(a) A hull, which is not a documented vessel registered with the Transportation Department of the United States; or (11162)

(b) Anything carried in, attached to, used in transportation of or any risk written in connection with any hull defined in (a) above, unless: (11163)

The insurance is upon a customary ocean marine form and such hull and the risks mentioned in (b) above are covered for one who is in the business of: (11164)

(1) Renting or chartering boats; (11165)

(2) Using boats himself for commercial purposes; or (11166)

(3) Building or repairing boats. (11167)

Insurance not included in "ocean marine insurance" by this section shall be taxed in accordance with the other provisions of subdivision (g) of Section 28 of Article XIII of the Constitution. (11168)

The 1969 amendment of this section shall be construed as a restatement and continuation of the law existing prior to such amendment. (11169)

12003. "Insurer" as used in this part includes each of the following: (11170)

(a) Insurance companies or associations. (11171)

(b) Reciprocal or interinsurance exchanges, together with their corporate or other attorneys in fact considered as a single unit. (11172)

(c) The State Compensation Insurance Fund. (11173)

As used in this section, "companies" includes persons, partnerships, joint stock associations, companies and corporations. (11174)

12004. "Marine insurer" means an insurer transacting ocean marine insurance. (11175)

12005. "Taxes" means the taxes assessed and levied, or which may be assessed and levied, under the provisions of Section 28 of Article XIII of the State Constitution and of this part. (11176)

12006. "Board" means the State Board of Equalization. (11177)

12007. "Commissioner" means the State Insurance Commissioner. (11178)

12008. "Controller" means the State Controller. (11179)

12009. (a) "Medi-Cal managed care plan" or "plan" means any individual, organization, or entity, other than an insurer as described in Section 12003 or a dental managed care plan as described in Section 14087.46 of the Welfare and Institutions Code, that enters into a contract with the State Department of Health Care Services pursuant to Article 2.7 (commencing with Section 14087.3), Article 2.8 (commencing with Section 14087.5), Article 2.81 (commencing with Section 14087.96), Article 2.9 (commencing with Section 14088), or Article 2.91 (commencing with Section 14089) of Chapter 7 of, or pursuant to Article 1 (commencing with Section 14200) or Article 7 (commencing with Section 14490) of Chapter 8 of, Part 3 of Division 9 of the Welfare and Institutions Code. (11180)

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