California Statutes

§ 2611.4. — 2611.4. (Amended by Stats. 1992, Ch. 523, Sec. 15.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 5. PART 5. COLLECTION OF TAXES·Ch. 2. CHAPTER 2. Collection Generally
Any county department, officer or employee may refrain from collecting any tax, assessment, penalty or cost, license fees or money owing to the county where the amount to be collected is twenty dollars ($20) or less. Nothing in this section shall be construed as releasing any person from the payment of any tax, assessment, penalty or cost, license fee or any other money which is due and owing to the county.

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California § 2611.4. (2611.4. (Amended by Stats. 1992, Ch. 523, Sec. 15.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by Stats. 1992, Ch. 523, Sec. 15. Effective January 1, 1993.

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