{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4108.5","citation":"Rev. & Tax. Code, § 4108.5","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 7. REDEMPTION [4101. - 4379.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7"},{"name":"CHAPTER 1. Redemption Generally [4101. - 4116.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7/chapter-1"}],"history":"Amended by Stats. 1993, Ch. 60, Sec. 9.   Effective June 30, 1993.   Note: This amendment made subd. (a) inoperative from July 1, 1993, until July 1, 1994.","effective":"1993-06-30","html":"<p>(a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years.</p><p>(b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative.</p>","text":"(a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years. (b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redemption-generally-4108-5","source":"California Legislative Information bulk export (pubinfo)"}