California § 194.5. 194.5. (Amended by Stats. 1999, Ch. 387, Sec. 3.)

California Statutes

§ 194.5. — 194.5. (Amended by Stats. 1999, Ch. 387, Sec. 3.)

California § 194.5.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 1.PART 1. GENERAL PROVISIONS

Ch. 5.CHAPTER 5. Disaster Relief: Tax Deferral

This text of California § 194.5. (194.5. (Amended by Stats. 1999, Ch. 387, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 194.5. (2026).

Text

On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section 194.4, whichever date is sooner, the eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount of that allocation.

Free access — add to your briefcase to read the full text and ask questions with AI