Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4986.8 — Generally
Cal. Rev. & Tax. Code § 4986.8
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
Citator
Cal. Rev. & Tax. Code § 4986.8 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
(a) On recommendation of the tax collector, the auditor may cancel any tax bill if the amount is so small as not to justify the cost of collection.
(b) Any penalties, costs, fees, or special assessments, excluding improvement bonds, that are the result of nonpayment of any tax bill which is canceled pursuant to this section may also be canceled.