Cal. Rev. & Tax. Code § 11912

Current through the 2023 Legislative Session.

Section 11912 - Person liable for tax

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.

Ca. Rev. and Tax. Code § 11912

Added by Stats. 1967, Ch. 1332.