Is Cal. Rev. & Tax. Code § 162.1 — Administrative Provisions still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 162.1 — Administrative Provisions

Cal. Rev. & Tax. Code § 162.1

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2012-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of payment showing taxes paid.

Citator

Cal. Rev. & Tax. Code § 162.1 — Administrative Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

(b) The amount of the fee shall be established by the board of supervisors of the county and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.