{"code":"RTC","codeName":"Revenue and Taxation Code","section":"20638","citation":"Rev. & Tax. Code, § 20638","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5"},{"name":"CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625. - 20638.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10.5/chapter-3"}],"history":"Amended by Stats. 2015, Ch. 391, Sec. 19.   (SB 801)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>Upon written request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative housing corporation, the Controller shall issue such person a written statement showing the total amount postponed, together with accrued interest. The Controller may establish a reasonable fee, not to exceed thirty dollars ($30) for the provision of the statement of postponement status provided by this section.</p>","text":"Upon written request of a person who has postponed pursuant to this chapter, or an agent of such person, or an agent of the affected cooperative housing corporation, the Controller shall issue such person a written statement showing the total amount postponed, together with accrued interest. The Controller may establish a reasonable fee, not to exceed thirty dollars ($30) for the provision of the statement of postponement status provided by this section.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/senior-citizens-tenant-stockholder-property-tax-postponement-20638","source":"California Legislative Information bulk export (pubinfo)"}