The Documentary Transfer Tax (DTT) imposes a tax on each deed, instrument, or writing by which any lands, tenements, or any other realty sold, shall be granted, transferred, or otherwise conveyed to another person.
- The State Revenue and Taxation Code 11902 - 11934 governs this tax.
- The abstracted text of these sections can be found in the County Recorder's Legal Manual.
- The Federal Regulations were adopted by Sonoma County Ordinance No. 1058 and became effective 1/1/68.
- The tax code directs the Recorder to rely upon the tax declaration unless she/he has reason to believe otherwise.
The signature of the declarant, the statement of how tax is computed, and the name of the city or "unincorporated" must be shown in the statement.
The Declaration must be incorporated into the text of the document and signed with the signature of the grantor.
THE UNDERSIGNED GRANTOR DECLARES:
DOCUMENTARY TRANSFER TAX $ ______ CO. $ ________ CY.
___ COMPUTED ON FULL VALUE OF PROPERTY CONVEYED, OR
___ COMPUTED ON FULL VALUE LESS LIENS REMAINING AT TIME OF SALE
CITY OF __________ UNINCORPORATED___