{"code":"HSC","codeName":"Health and Safety Code","section":"52514.5","citation":"Health & Saf. Code, § 52514.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 31. HOUSING AND HOME FINANCE [50000. - 54949.]","url":"https://blackletter.si/health-and-safety-code/division-31"},{"name":"PART 6. CALIFORNIA FIRST-TIME HOME BUYERS [52500. - 52533.6.]","url":"https://blackletter.si/health-and-safety-code/division-31/part-6"},{"name":"CHAPTER 2. Buy-Down Mortgage Plan [52510. - 52519.]","url":"https://blackletter.si/health-and-safety-code/division-31/part-6/chapter-2"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 1.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>All payments to the agency by the borrower on any note executed pursuant to Section <a href=\"/hsc/52514\">52514</a> shall be considered payments of interest for the purposes of Section <a href=\"/rtc/17230\">17230</a> of the Revenue and Taxation Code.</p>","text":"All payments to the agency by the borrower on any note executed pursuant to Section 52514 shall be considered payments of interest for the purposes of Section 17230 of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/health-and-safety-code/buy-down-mortgage-plan-52514-5","source":"California Legislative Information bulk export (pubinfo)"}