California Revenue and Taxation Code

§ 121

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 121Div. 1 · Part 1 · Ch. 1

Statute text

View on leginfo.ca.gov

“Taxing agency” includes the State, county, and city. “Taxing agency” also includes every district that assesses property for taxation purposes and levies taxes or assessments on the property so assessed.

Legislative history

Amended by Stats. 1941, Ch. 8.