TITLE 5. LOCAL AGENCIES 50001-57607›DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES 53000-55821›PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES 53000-54999.7›CHAPTER 4. Financial Affairs 53600-53997›ARTICLE 14. Pleasure Riding Tax 53940-53947

§ 53946

California Government Code · 2020-11 edition · updated 2026-10-04 · California

As a method of collecting a tax imposed under this article, the taxing agency may make payment of the tax a condition precedent to utilization of riders and hikers’ trails by any stock animal except that evidence of payment of such tax in any other county or district shall fulfill such condition.

(Added by Stats. 1969, Ch. 1572.)

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California Government Code

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