Transfer of Property第 94 / 120 题

California's documentary transfer tax is $0.55 per $500 of value. On a $600,000 sale with no assumed loan, the county transfer tax is:

a.$330
b.$660
c.$1,100
d.$3,300

解析

Divide the price by $500 to get 1,200 increments, then multiply by $0.55, giving $660. The documentary transfer tax applies to the consideration paid, excluding any assumed liens. Cities may impose additional transfer taxes.

法律依据: CA Revenue and Taxation Code

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