Tax Type
Recordation Tax
Description
Deeds of Trust; Supplemental Deed
Topic
Documents Subject to Tax
Date Issued
05-30-1972
A deed of trust may be supplemental to another and thus exempt from the document recording tax even though it does not indicate on its face that it is supplemental. If the clerk has doubts concerning the applicability of the tax, payment of the tax must be demanded as a condition to recordation. The recourse of a party claiming an exemption is by a writ of mandamus or a suit for refund.
Attorney General's Opinion