Cal. Gov. Code § 62553

Current through 2024 Legislative Session
Section 62553 - [Effective 1/1/2025] Tax administration and collection
(a) An authority shall consult with relevant local governments to identify the most efficient and appropriate method of administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2.
(b) The entity charged with administering and collecting any tax levied pursuant to Section 62551, 62551.1, or 62551.2 shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(1) Ensure adequate enforcement of the taxes.
(2) Provide subjects of a tax with an opportunity to appeal the amount of tax owed.

Ca. Gov. Code § 62553

Added by Stats 2024 ch 767 (SB 440),s 1, eff. 1/1/2025.