{"code":"RTC","codeName":"Revenue and Taxation Code","section":"31203","citation":"Rev. & Tax. Code, § 31203","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 13.7. Property Tax Reimbursement Law [31201. - 31203.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13.7"}],"history":"Added by Stats. 2017, Ch. 505, Sec. 2.   (AB 1130)   Effective January 1, 2018.","effective":"2018-01-01","html":"<p>Any property tax reimbursement collected by a qualified heavy equipment renter shall conform to Section <a href=\"/civ/1656.5\">1656.5</a> of the Civil Code.</p>","text":"Any property tax reimbursement collected by a qualified heavy equipment renter shall conform to Section 1656.5 of the Civil Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-tax-reimbursement-law-31203","source":"California Legislative Information bulk export (pubinfo)"}