{"code":"RTC","codeName":"Revenue and Taxation Code","section":"188","citation":"Rev. & Tax. Code, § 188","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 4. Disaster Relief [181. - 191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-4"}],"history":"Amended by Stats. 1986, Ch. 1110, Sec. 5.   Effective September 24, 1986.","effective":"1986-09-24","html":"<p>The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by the Controller.</p>","text":"The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by the Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disaster-relief-188","source":"California Legislative Information bulk export (pubinfo)"}