def map_tag_to_subfield(tag_type, line, cur_misc_txt, dest):
    """Create a new reference element"""
    closing_tag = '</cds.%s>' % tag_type
    idx_closing_tag = line.find(closing_tag)
    if idx_closing_tag == -1:
        identified_citation_element = None
        line = line[len('<cds.%s>' % tag_type):]
    else:
        tag_content = line[:idx_closing_tag]
        identified_citation_element = {'type': tag_type, 'misc_txt':
            cur_misc_txt, dest: tag_content}
        ending_tag_pos = idx_closing_tag + len(closing_tag)
        line = line[ending_tag_pos:]
        cur_misc_txt = u''
    return identified_citation_element, line, cur_misc_txt
