Section 64613.
Cal. Government Code - GOV § 64613.
in effect(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.
References
referencesCal. Government Code - GOV § 64611.
referencesCal. Government Code - GOV § 64612.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026