Gov. Code, § 64613 · Article 1. Special Taxes
Gov. Code, § 64613
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner:
(1) County tax collectors shall be responsible for collecting the tax revenue.
(2) Each county levying the tax shall prepare a tax return.
(3) Each county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(A) Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612.
(B) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.
Notes and commentary — not statutory text
History
Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=64613.
- Text hash
- sha256 b22e7bff736ea1355db0f4b2acce3aab4d7e4f95ecb49e51bcfa41a6ddbc56f8
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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