Revenue and Taxation Code section 401.12

Section 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those sections between a county and an intercounty pipeline right-of-way taxpayer concerning the subject matter of Section 401.10 and 401.11. In the event of a conflict between any settlement agreement and the provisions of Section 401.10 and 401.11, the settlement agreement shall control.

Source: Section 401.12, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=401.­12.­ (updated Jun. 28, 1996; accessed Sep. 8, 2025).

Green check means up to date. Up to date

Verified:
Sep. 8, 2025

§ 401.12's source at ca​.gov