Chapter 3.48 REAL PROPERTY DOCUMENT TRANSFER TAX 3.48.010 AMOUNT. 3.48.020 PAYMENT. 3.48.030 EXEMPTIONS. 3.48.040 COLLECTION. 3.48.060 OPERATIVE DATE. Editor's Notes For the statutory provisions regarding the document transfer tax see West's Cal. Rev. & T.C.A. §§ 11901 et seq.