{"code":"RTC","codeName":"Revenue and Taxation Code","section":"194.5","citation":"Rev. & Tax. Code, § 194.5","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 5. Disaster Relief: Tax Deferral [194. - 196.99.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-5"}],"history":"Amended by Stats. 1999, Ch. 387, Sec. 3.   Effective September 15, 1999.","effective":"1999-09-15","html":"<p>On or before the December 31 or April 30 next following an eligible county’s receipt of an allocation pursuant to Section <a href=\"/rtc/194.4\">194.4</a>, 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disaster-relief-tax-deferral-194-5","source":"California Legislative Information bulk export (pubinfo)"}