Streets and Highways Code section 5924

A program administrator, contractor, or a third party shall not make any representation as to the tax deductibility of an assessment contract unless that representation is consistent with representations, statements, or opinions of the Internal Revenue Service or applicable state tax agency with regard to the tax treatment of PACE assessments.

Source: Section 5924, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=SHC§ionNum=5924.­ (updated Jan. 1, 2018; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 5924's source at ca​.gov