{"code":"SHC","codeName":"Streets and Highways Code","section":"5924","citation":"Sts. & Hy. Code, § 5924","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 7. THE IMPROVEMENT ACT OF 1911 [5000. - 6794.]","url":"https://blackletter.si/streets-and-highways-code/division-7"},{"name":"PART 3. PERFORMING THE WORK [5100. - 5954.]","url":"https://blackletter.si/streets-and-highways-code/division-7/part-3"},{"name":"CHAPTER 29.1. Clean Energy Assessment Contracts [5900. - 5954.]","url":"https://blackletter.si/streets-and-highways-code/division-7/part-3/chapter-29.1"}],"history":"Added by Stats. 2017, Ch. 484, Sec. 1.   (SB 242)   Effective January 1, 2018.","effective":"2018-01-01","html":"<p>A program administrator, contractor, or a third party shall not make any representation as to the tax deductibility of an assessment contract unless that representation is consistent with representations, statements, or opinions of the Internal Revenue Service or applicable state tax agency with regard to the tax treatment of PACE assessments.</p>","text":"A program administrator, contractor, or a third party shall not make any representation as to the tax deductibility of an assessment contract unless that representation is consistent with representations, statements, or opinions of the Internal Revenue Service or applicable state tax agency with regard to the tax treatment of PACE assessments.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/clean-energy-assessment-contracts-5924","source":"California Legislative Information bulk export (pubinfo)"}