California Revenue and Taxation Code 42107 – A local jurisdiction or local agency shall pay to the department its …
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A local jurisdiction or local agency shall pay to the department its pro rata share of the department’s cost of collection and administration.
(Amended by Stats. 2020, Ch. 179, Sec. 13. (SB 1441) Effective January 1, 2021. Repealed as of January 1, 2026, pursuant to Section 42111.)
Terms Used In California Revenue and Taxation Code 42107
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.