Rev. & Tax. Code, § 4986.8 · Article 1. Generally
Rev. & Tax. Code, § 4986.8
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
(b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 527, Sec. 14. Effective January 1, 1996.
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=4986.8.
- Text hash
- sha256 09d677908942502b642e6f32a4889b98a34aeb11fd8cb715678fa7611ebfd429
- 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
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 4986.8. Each shows the citation as that text prints it.
Revenue and Taxation Code
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