When the purchaser of an interest in real property pays the amount due to the levying officer, including any amount required to be paid as a documentary transfer tax pursuant to Section 11911 of the Revenue and Taxation Code, the levying officer conducting the sale shall execute and deliver a deed of sale to the purchaser, record a duplicate of the deed of sale in the office of the county recorder, and forward to the county or city and county any documentary transfer tax paid by the purchaser.
§ 701.660.Deed of Sale Delivered Upon Payment By Purchaser of Amount Due
Title 9. Enforcement of Judgments · Division 2 · Chapter 3. Execution · Article 6. Sale and Collection · Last amended 2011 · Last verified July 28, 2026
In one sentenceSection 701.660 requires the levying officer, once a real property purchaser pays the amount due including any documentary transfer tax, to execute and deliver a deed of sale, record a duplicate with the county recorder, and forward the transfer tax collected.
Full Text of § 701.660
Plain-English Summary
Real property sales end in a deed rather than a certificate. Section 701.660 requires that once the purchaser of an interest in real property pays the levying officer the full amount due — including any documentary transfer tax owed under Revenue and Taxation Code § 11911 — the officer executes and delivers a deed of sale to the purchaser.
Two administrative steps follow immediately: the officer records a duplicate of that deed with the county recorder, and forwards any documentary transfer tax the purchaser paid to the county or city and county entitled to it.
Frequently Asked Questions
What does the levying officer deliver once a real property purchaser pays in full?
A deed of sale.
Is documentary transfer tax part of the amount the purchaser has to pay?
Yes, and once collected, the officer forwards it to the county or city and county.
What does the officer do with a copy of the deed?
Records a duplicate of the deed of sale in the office of the county recorder.
Amendment History
Amended by Stats 2010 ch 680 (AB 2394),s 11, eff. 1/1/2011.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: deed of sale execution real property california