{"code":"RTC","codeName":"Revenue and Taxation Code","section":"195","citation":"Rev. & Tax. Code, § 195","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 Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance.</p>","text":"The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disaster-relief-tax-deferral-195","source":"California Legislative Information bulk export (pubinfo)"}