Government Code section 64613

(a)

Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner:

(1)

County tax collectors shall be responsible for collecting the tax revenue.

(2)

Each county levying the tax shall prepare a tax return.

(3)

Each county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:

(A)

Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612.

(B)

Provide subjects of a tax with an opportunity to appeal the amount of tax owed.

Source: Section 64613, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=64613.­ (accessed May 14, 2025).

Last Updated

May 12, 2025

§ 64613’s source at ca​.gov