§ 64613. — 64613. (Added by Stats. 2019, Ch. 598, Sec. 1.)

California § 64613.

• Jurisdiction: California
• Code GOV: Government Code - GOV
• Title 6.8.: TITLE 6.8. San Francisco Bay Area Regional Housing Finance
• Part 2.: PART 2. Financing Activities of the Bay Area Housing Finance Authority
• Ch. 2.: CHAPTER 2. Revenue
• Art. 1.: ARTICLE 1. Special Taxes

Text

(a)
Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner:
(1)
County tax collectors shall be responsible for collecting the tax revenue.
(2)
Each county levying the tax shall prepare a tax return.
(3)
Each county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(A)
Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612.
(B)
Provide subjects of a tax with an opportunity to appeal the amount of tax owed.

Legislative History

Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.