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Legal Entity/Corporate Documentary Transfer Tax Collections

Our office began enforcing collection of the Documentary Transfer Tax (DTT) on legal entity transfers where no document is recorded, but which resulted a greater-than-50% interest in control of the legal entity being transferred.

The collection is made pursuant to Chapter 4.60 of the L.A. County Code and California Revenue and Taxation Code (RTC) § 11911 and 11925. The collection is consistent with case law that defines "realty sold" as having the same meaning as changes in ownership for property tax purposes in RTC § 64(c)(1). In addition, effective January 1, 2010, RTC § 408 was amended to allow recorders to obtain information pertaining to these transfers from the Assessor.

As a result, in an effort to collect the tax, the RR/CC will continue to identify and send notices for properties where a change of ownership occurred that transferred a greater-than-50% controlling interest in the legal entity, thereby creating a liability for the DTT.

For city tax rate information please visit our webpage located here
For historical city tax rate information please view this bulletin: City Documentary Transfer Tax (Historical Rates)


Payment on changes in legal entity control is due and payable as of the date the change in ownership occurred.

To make changes, taxpayers can submit payments and the Declaration of Documentary Transfer Tax (only complete this form if you are not recording a document) to:


Registrar-Recorder/County Clerk

P.O Box 1170

Norwalk, CA 90651-1170

For question, contact Research, Legislative and Audit Section at 562-462-3038.

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