Rev. & Tax. Code, § 195.105 · Chapter 5. Disaster Relief: Tax Deferral

Rev. & Tax. Code, § 195.105

Verbatim from the official edition

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

After the county auditor of an eligible county, as described in Section 195.104, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days.

Notes and commentary — not statutory text

History

Added by Stats. 2006, Ch. 897, Sec. 3. Effective September 30, 2006.

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=195.105.
Text hash: sha256 3a4ddfabb6e0062e5db3b2a575b8944b5d13a30c4e239db5e44746479d568422
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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Revenue and Taxation Code

Rev. & Tax. Code, § 195.104Printed as Section 195.104

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Provisions in this library whose text cites Rev. & Tax. Code, § 195.105. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 195.106Printed as Section 195.105

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