Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 196.2 — Disaster Relief: Tax Deferral

Cal. Rev. & Tax. Code § 196.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1992-09-21
Current through
Nov 2, 2026 (California Legislative Counsel)

After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section 196.1, the director shall, within 30 days and after verification of the county auditor’s estimate, certify this amount to the Controller…

Citator

Cal. Rev. & Tax. Code § 196.2 — Disaster Relief: Tax Deferral is in force in the current edition of the Code, and nothing recorded condemns it.

After the county auditor of an eligible county described in Section 196.1 has made the applicable certification to the Director of Finance pursuant to Section 196.1, the director shall, within 30 days and after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days thereafter.