California Revenue and Taxation Code Section 11912

CA Rev & Tax Code § 11912 (2017)  

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.

(Added by Stats. 1967, Ch. 1332.)

Last modified: October 25, 2018