Cal. Civil Code § 1102.6e

If a property being transferred on or after January 1, 2008, is subject to a transfer fee, as defined in Section 1098, the transferor shall provide, at the same time as the transfer disclosure statement required pursuant to Section 1102.6 is provided if the document required by subdivision (b) of Section 1098.5 has not already been provided, an additional disclosure statement containing all of the following: (a) Notice that payment of a transfer fee is required as a result of transfer of the property. (b) The amount of the fee required for the asking price of the real property, if the amount of the fee is based on the price of the real property, and a description of how the fee is calculated. (c) Notice that the final amount of the fee may be different if the fee is based upon a percentage of the final sale price. (d) The entity to which funds from the fee will be paid. (e) The purposes for which funds from the fee will be used. (f) The date or circumstances under which the obligation to pay the transfer fee expires, if any.