DIVISION 2. OTHER TAXES 6001-60709›PART 13.7. Property Tax Reimbursement Law 31201-31203
§ 31203
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Any property tax reimbursement collected by a qualified heavy equipment renter shall conform to Section 1656.5 of the Civil Code.
(Added by Stats. 2017, Ch. 505, Sec. 2. (AB 1130) Effective January 1, 2018.)
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