California Revenue and Taxation Code 162.1 – (a) The assessor, tax collector, or auditor shall charge and …
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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.
Terms Used In California Revenue and Taxation Code 162.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
(Added by Stats. 2011, Ch. 207, Sec. 2. (AB 820) Effective January 1, 2012.)