CHAPTER 1. Determination of Tax [2151. - 2152.5.]

Cal. Revenue and Taxation Code - RTC 1.
in effect

Cal. Revenue and Taxation Code - RTC § 2152. Section 2152.

The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property listed. Notwithstanding any contrary provisions elsewhere set forth in the law, all rates applicable to any assessment may be combined into a single figure for purposes of computation and extension of the roll. (b) Place in other columns the respective amounts due in installments. (c) Foot each column, showing the totals. Provided, however, that if the assessment roll is a machine-prepared roll the above prescribed computations and entries may be made and entered upon a newly prepared roll which shall incorporate the adjustments authorized by the local board of equalization.

Cal. Revenue and Taxation Code - RTC § 2152.5. Section 2152.5.

Notwithstanding the provisions of any other law of this State, if so ordered by resolution of the board of supervisors of any county, adopted prior to the time the county auditor is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which such resolution shall become effective, the county auditor shall reject any cent not evenly divisible by two in the computation of taxes on any assessment and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency. The provisions of this section shall continue in effect in such county until otherwise ordered by resolution of the board of supervisors.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements

Cal. Revenue and Taxation Code - RTC 1. — CHAPTER 1. Determination of Tax [2151. - 2152.5.] | Revenue and Taxation Code - RTC — California | Corpus