§ 64-6.818. Administration—Interpretation of chapter.

Latest version.

This chapter shall be interpreted consistently with those Documentary Stamp Tax Regulations adopted by the Internal Revenue Service of the United States Treasury Department which relate to the Tax on Conveyances and identified as Sections 47.4361-1, 47.4361-2 and 47.4362-1 of Part 47 of Title 26 of the Code of Federal Regulations, as the same existed on November 8, 1967 except that the determination of what constitutes "realty" shall be by California law.

(Ord. 70-43 § 1 (part), 1970: Ord. 68-22 § 1 (part), 1968: Ord. 67-73 § 1 (part), 1967: prior code § 2533.14).

                    
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