Rev. & Tax. Code, § 196.2 · Chapter 5. Disaster Relief: Tax Deferral

Rev. & Tax. Code, § 196.2

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 described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section 196.1, the director shall, within 30 days and 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 thereafter.

Notes and commentary — not statutory text

History

Added by Stats. 1992, 1st Ex. Sess., Ch. 17, Sec. 3. Effective September 21, 1992.

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=196.2.
Text hash: sha256 a75ac6945e0775edccd54dd3b6996fe194e33d6e8b02f6e83325439d420edac7
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

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Revenue and Taxation Code

Rev. & Tax. Code, § 196.1Printed as Section 196.1

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 196.2. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 196.3Printed as Section 196.2

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