{"code":"RTC","codeName":"Revenue and Taxation Code","section":"401.12","citation":"Rev. & Tax. Code, § 401.12","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 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 1. General Requirements [401. - 409.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-1"}],"history":"Added by Stats. 1996, Ch. 76, Sec. 4.   Effective June 28, 1996.","effective":"1996-06-28","html":"<p>Sections <a href=\"/rtc/401.10\">401.10</a> and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those sections between a county and an intercounty pipeline right-of-way taxpayer concerning the subject matter of Sections <a href=\"/rtc/401.10\">401.10</a> and 401.11. In the event of a conflict between any settlement agreement and the provisions of Sections <a href=\"/rtc/401.10\">401.10</a> and 401.11, the settlement agreement shall control.</p>","text":"Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those sections between a county and an intercounty pipeline right-of-way taxpayer concerning the subject matter of Sections 401.10 and 401.11. In the event of a conflict between any settlement agreement and the provisions of Sections 401.10 and 401.11, the settlement agreement shall control.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-requirements-401-12","source":"California Legislative Information bulk export (pubinfo)"}