California Revenue and Taxation Code 194.5 – On or before the December 31 or April 30 next following an eligible …
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On or before the December 31 or April 30 next following an eligible county‘s receipt of an allocation pursuant to Section 194.4, whichever date is sooner, the eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount of that allocation.
(Amended by Stats. 1999, Ch. 387, Sec. 3. Effective September 15, 1999.)
Terms Used In California Revenue and Taxation Code 194.5
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Revenue and Taxation Code 15
- Eligible county: means a county that meets both of the following requirements:
California Revenue and Taxation Code 194