Section 64613.

CA Govt Code § 64613 (2019) (N/A)
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(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.

(Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.)