Any deed, instrument or writing to which the United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, is a party shall be exempt from any tax imposed pursuant to this part when the exempt agency is acquiring title.
Cal. Rev. & Tax. Code § 11922
Exemptions
Applied in 1 court decision — leading case 275 Cal. App. 2d 372 - People Ex Rel. Department of Public Works v. County of Santa Clara (1969)
Most recently applied in 275 Cal. App. 2d 372 - People Ex Rel. Department of Public Works v. County of Santa Clara (August 1969)
Amended by Stats. 1969, Ch. 1108.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.