419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 116 Section 116
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“Map” includes plat. (Enacted by Stats. 1939, Ch. 154.)
Rev. & Tax. Code § 117 Section 117
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“Lien date” is the time when taxes for any fiscal year become a lien on property. (Enacted by Stats. 1939, Ch. 154.)
Rev. & Tax. Code § 118 Section 118
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“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency. (Enacted by Stats. 1939, Ch. 154.)
Rev. & Tax. Code § 119 Section 119
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“County board” means the county board of supervisors when sitting as the county board of equalization. (Enacted by Stats. 1939, Ch. 154.)
Section 11901
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This act is known and may be cited as the “Documentary Transfer Tax Act.” (Amended by Stats. 1968, Ch. 17.)