{"code":"RTC","codeName":"Revenue and Taxation Code","section":"195.99","citation":"Rev. & Tax. Code, § 195.99","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. 2005, Ch. 622, Sec. 3.   Effective October 6, 2005.","effective":"2005-10-06","html":"<p>After the county auditor of an eligible county, as described in Section <a href=\"/rtc/195.98\">195.98</a>, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days.</p>","text":"After the county auditor of an eligible county, as described in Section 195.98, has made the applicable certification to the Director of Finance pursuant to that section, the director shall, within 30 days after verification of the county auditor’s estimate, certify this amount to the Controller for allocation to the county. Upon receipt of certification from the Director of Finance, the Controller shall make the appropriate allocation to the county within 10 working days.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disaster-relief-tax-deferral-195-99","source":"California Legislative Information bulk export (pubinfo)"}