California Revenue and Taxation Code

§ 5832

RTC § 5832 Effective Jan 1, 2020Div. 1 · Part 13 · Ch. 5

Statute text

(a)(1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate.

(2)Any tax clearance certificate issued shall be used to permit registration of used manufactured homes and for any other purposes that may be prescribed by the Controller. The certificate may indicate that the county tax collector finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration.

(3)Any conditional tax clearance certificate issued shall indicate that the county tax collector finds that a tax liability exists, the amount due, and the final date that amount may be paid before a further tax liability is incurred. The certificate shall be in any form that the Controller may prescribe, and shall be executed, issued, and accepted for clearance of registration or permit issuance on the conditions which the Controller may prescribe.

…

Legislative history

Amended by Stats. 2019, Ch. 488, Sec. 3. (AB 173) Effective January 1, 2020.