California Revenue and Taxation Code

§ 97.21

RTC § 97.21 Effective Jan 1, 1995Div. 1 · Part 0.5 · Ch. 6 · Art. 3

Statute text

For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and had less than two million dollars ($2,000,000) in total annual revenues in the 1991–92 fiscal year, all of the following shall, in addition to any other revenues otherwise excluded, be excluded from the determination of total annual revenues:

(a)The revenue generated by a special tax levied pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.

(b)The revenue generated by a special tax levied pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code.

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Legislative history

Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.