{"code":"RTC","codeName":"Revenue and Taxation Code","section":"194.8","citation":"Rev. & Tax. Code, § 194.8","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":"Added by Stats. 1988, Ch. 1507, Sec. 14.","effective":null,"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-tax-deferral-194-8","source":"California Legislative Information bulk export (pubinfo)"}