Rev. & Tax. Code, § 194.5 · Chapter 5. Disaster Relief: Tax Deferral

Rev. & Tax. Code, § 194.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section 194.4, whichever date is sooner, the eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount of that allocation.

Notes and commentary — not statutory text

History

Amended by Stats. 1999, Ch. 387, Sec. 3. Effective September 15, 1999.

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=RTC&sectionNum=194.5.
Text hash: sha256 20f1334f3b5a5a5e9919bfa42edaf566efd6fc23b42d64fe31f91887ad31614a
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This section cites

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Revenue and Taxation Code

Rev. & Tax. Code, § 194.4Printed as Section 194.4

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.