Revenue and Taxation Code § 195

CHAPTER 5. Disaster Relief: Tax Deferral

Current as of September 28, 2026Rev. & Tax. Code, § 195Official source ↗

Added by Stats. 1988, Ch. 1507, Sec. 14.

The Department of Finance shall establish guidelines in carrying out this chapter. These guidelines shall include a procedure for the review of claims submitted by an eligible county to the Department of Finance.