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Cal. Revenue and Taxation Code § 162.1

Cal. Revenue and Taxation Code § 162.1

California · California Revenue and Taxation Code · Status: effective · Effective 2012-01-01

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Cal. Revenue and Taxation Code § 162.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916591
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(a) The assessor, tax collector, or auditor shall charge and collect a fee to cover the actual and reasonable costs incurred by the assessor, tax collector, or auditor to prepare a certificate of payment showing taxes paid. (b) The amount of the fee shall be established by the board of supervisors of the county and shall be subject to the requirements of Chapter 12.5 (commencing with Section 54985) of Part 1 of Division 2 of Title 5 of the Government Code.