In California, the transfer tax, also known as the conveyance tax or deed tax, is typically paid by the buyer. However, the buyer and the seller can negotiate who pays the transfer tax in the contract of sale. In some cases, the seller may agree to pay the entire cost of the transfer tax, while in other cases, the costs may be split.
The specific allocation of transfer tax payments can be negotiated as part of the purchase agreement. Consult with a real estate attorney to ensure the terms are clearly defined and protect your interests.