Rev. & Tax. Code, § 4708 · Chapter 3. Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale Proceeds
Rev. & Tax. Code, § 4708
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Amounts received on the secured tax roll for the current year shall be distributed on the accounts of the auditor and treasurer as follows:
(a) Any amounts levied but not apportioned to funds in the manner authorized by this chapter shall be distributed to the funds for which levied as prescribed in Chapter 1a of this part.
(b) Any amounts which were apportioned to funds at the time of the levy in the manner authorized by this chapter shall be distributed to the apportioned tax resources accounts.
(c) Amounts collected as costs shall be distributed to the county general fund.
(d) Amounts collected as delinquent penalties shall be distributed to the tax losses reserve fund.
The auditor shall record the total secured tax roll collections on his secured taxes receivable accounts.
Notes and commentary — not statutory text
History
Amended by Stats. 1959, Ch. 482.
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§ionNum=4708.
- Text hash
- sha256 e2f554d0a9fc563b118c8ceb228fe0fc7491af7f1f078e60f026f5cc85df9952
- 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
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