Is Cal. Rev. & Tax. Code § 11930.5 — Exemptions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 11930.5 — Exemptions

Cal. Rev. & Tax. Code § 11930.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2026-09-27
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.

Citator

Cal. Rev. & Tax. Code § 11930.5 — Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

(a) Any tax imposed pursuant to this part shall not apply with respect to any deed, instrument, or other writing to make effective a tribal land return transaction.

(b) For purposes of this section, “tribal land return transaction” means a land return acquisition that transfers ownership of land to a federally recognized tribe, a nonprofit corporation chartered by a federally recognized tribe pursuant to tribal law or Section 17 of the federal Indian Reorganization Act, or a wholly owned tribal entity in fee simple and that includes restrictive covenants that prohibit that tribe from engaging in commercial activities on the land and restricts the uses to cultural, educational, recreational, or conservation purposes. For purposes of this subdivision, “wholly owned tribal entity” means an entity wholly owned by one or more Indian tribal governments, as that term is defined in Section 7701(a)(40) of Title 26 of the United States Code, that is organized or incorporated under the laws of the tribe or tribes that own the entity, or organized or incorporated under the laws of one or more of the tribes that own the entity and authorized by all of the other owning tribes.