Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 194.5 — Disaster Relief: Tax Deferral

Cal. Rev. & Tax. Code § 194.5

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-09-15
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Rev. & Tax. Code § 194.5 — Disaster Relief: Tax Deferral is in force in the current edition of the Code, and nothing recorded condemns it.

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.