BlackletterCalifornia law

Revenue and Taxation Code § 75.4

ARTICLE 1. Definitions and General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 75.4Official source ↗

Amended by Stats. 1983, Ch. 1102, Sec. 1.5. Effective September 27, 1983.

“Current tax rate” means the tax rate applicable to the current roll, including any rate in excess of the limitation prescribed by subdivision (a) of Section 1 of Article XIIIA of the California Constitution.