The California Documentary Transfer Tax Act requires the amount of documentary transfer tax due to be shown on the face of the document. However, if the party submitting the document for recordation requests, then the amount of tax due may be shown on a separate paper affixed to the recorded document.
On June 4, 2014, Governor Brown signed into a law a bill that deletes the submitting party’s option to have the amount of documentary transfer tax due shown on a separate paper affixed to the recorded document. Under the new law, every document subject to the documentary transfer tax that is submitted for recordation must show on the face of the document the amount of tax due.
The new law (attached) will go into effect January 1, 2015.