California Court of Appeal

In this tax refund action in which the sale of plaintiff's partnership interests in an apartment building triggered a documentary transfer tax, judgment entered in favor of defendant County is affirmed, where section 11911 of the Revenue and Taxation Code permits a documentary transfer tax when a transfer of interest in a legal entity results in a "change of ownership" within the meaning of Revenue and Taxation Code section 64(c) and section 64(d).

Appellate Information

• Decided 09/22/2014
• Published 09/22/2014

Judges

• Zelon

Court

• California Court of Appeal

Counsel