California Statutes
§ 2611.4. — 2611.4. (Amended by Stats. 1992, Ch. 523, Sec. 15.)
California § 2611.4.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 5.PART 5. COLLECTION OF TAXES
Ch. 2.CHAPTER 2. Collection Generally
This text of California § 2611.4. (2611.4. (Amended by Stats. 1992, Ch. 523, Sec. 15.)) 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 § 2611.4. (2026).
Text
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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Legislative History
Amended by Stats. 1992, Ch. 523, Sec. 15. Effective January 1, 1993.
Nearby Sections
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California § 2611.4., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/2611.4..