The book Letter Opinion 1973 Pt.2 was written by author San Francisco (Calif.). City Attorney's Office Here you can read free online of Letter Opinion 1973 Pt.2 book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Letter Opinion 1973 Pt.2 a good or bad book?
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. Documentary Stamp Tax Regulations . . . identified as Sections . . , 47.4361-2 ... as the same existed on November 8, 1967." Accordingly, it is my opinion that the San Francisco Documentary Transfer Tax was intended to be, and is, validly applicable to deeds in lieu of foreclosure. The claim for refund is predicated upon Revenue and Taxation Code Section 11926, which is a part of th« state "Documentary Transfer Tax Act." That section reads as follows; "Any tax imposed pursuant to this part sh...all not apply with respect to any deed, instrument, or writing to a beneficiary or mortgagee, which is taken in lieu of a foreclosure," This section, however, was never intended to be, nor is It, a part of the documentary transfer tax ordinance enacted by the City and County of San Fiancisco. Letter Opinion No. 73-123 Mr. Martin Mbngan 4 September 14, 1973 The state "Documentary Transfer Tax Act" became law pursuant to Chapter 1332 of the Statutes of 1967, Section 1 of this chapter law created the "Documentary Stamp Act" which authorized cotmties and cities to enact a documentary transfer tax consistent with the state legislation.
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