California Revenue and Taxation Code

§ 42106

RTC § 42106 Effective Jan 1, 2021Div. 2 · Part 21.1

Statute text

(a)For purposes of this section:

(1)“Quarterly local charges” means the total amount of local charges transmitted by the department to a city, county, or city and county for a calendar quarter.

(2)“Refund” means the amount of local charges deducted by the department from a city’s, county’s, or city and county’s quarterly local charges in order to pay the city’s, county’s, or city and county’s share of a local charge refund due to one taxpayer.

…

Legislative history

Amended by Stats. 2020, Ch. 179, Sec. 12. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2031, pursuant to Section 42111.