Cal. Revenue and Taxation Code § 97.21
Cal. Revenue and Taxation Code § 97.21
California · California Revenue and Taxation Code · Status: effective · Effective 1995-01-01
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- Citation
- Cal. Revenue and Taxation Code § 97.21, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916480
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Full text
For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and had less than two million dollars ($2,000,000) in total annual revenues in the 1991–92 fiscal year, all of the following shall, in addition to any other revenues otherwise excluded, be excluded from the determination of total annual revenues:
(a) The revenue generated by a special tax levied pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.
(b) The revenue generated by a special tax levied pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code.
(c) The revenue generated by a special tax levied pursuant to Article 16 (commencing with Section 53970) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.