Transfer of Property第 100 / 120 题

The documentary transfer tax in California is generally calculated on the:

a.Assessed value
b.Loan amount
c.Appraised value
d.Consideration paid, less any assumed liens

解析

The documentary transfer tax is based on the consideration or value of the property conveyed, excluding the value of any liens the buyer assumes. Counties impose the base rate, and some cities add their own transfer tax. It is typically paid at closing through escrow.

法律依据: CA Revenue and Taxation Code

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