{"code":"GOV","codeName":"Government Code","section":"64613","citation":"Gov. Code, § 64613","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 6.8. San Francisco Bay Area Regional Housing Finance [64500. - 64652.]","url":"https://blackletter.si/government-code/title-6.8"},{"name":"PART 2. Financing Activities of the Bay Area Housing Finance Authority [64600. - 64652.]","url":"https://blackletter.si/government-code/title-6.8/part-2"},{"name":"CHAPTER 2. Revenue [64610. - 64636.]","url":"https://blackletter.si/government-code/title-6.8/part-2/chapter-2"},{"name":"ARTICLE 1. Special Taxes [64610. - 64614.]","url":"https://blackletter.si/government-code/title-6.8/part-2/chapter-2/article-1"}],"history":"Added by Stats. 2019, Ch. 598, Sec. 1.   (AB 1487)   Effective January 1, 2020.","effective":"2020-01-01","html":"<p>(a) Taxes levied pursuant to Section <a href=\"/gov/64611\">64611</a> and Section <a href=\"/gov/64612\">64612</a> shall be collected in the following manner:</p><p>(1) County tax collectors shall be responsible for collecting the tax revenue.</p><p>(2) Each county levying the tax shall prepare a tax return.</p><p>(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:</p><p>(A) Ensure adequate enforcement of taxes levied pursuant to Section <a href=\"/gov/64611\">64611</a> and Section <a href=\"/gov/64612\">64612</a>.</p><p>(B) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/government-code/special-taxes-64613","source":"California Legislative Information bulk export (pubinfo)"}