California Revenue and Taxation Code 401.12 – Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or …
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Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those sections between a county and an intercounty pipeline right-of-way taxpayer concerning the subject matter of Sections 401.10 and 401.11. In the event of a conflict between any settlement agreement and the provisions of Sections 401.10 and 401.11, the settlement agreement shall control.
(Added by Stats. 1996, Ch. 76, Sec. 4. Effective June 28, 1996.)
Terms Used In California Revenue and Taxation Code 401.12
- County: includes city and county. See California Revenue and Taxation Code 15
- Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.