§ 64613
95 words·~1 min read·
/ca/government-code/64613A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.