Chapter 10 — FINANCE TAXATION AND OTHER FISCAL MATTERS ,,Article VII — DISPOSITION OF UNIDENTIFIED TAX COLLECTIONS

SEC. 10.46. ESCHEAT OF FUNDS UNIDENTIFIED FOR THREE YEARS.

San Francisco Administrative Code · 2025 edition · ingested 2026-07-08 · San Francisco

All tax collections remaining unidentified for a period of 3 years shall escheat to the City and County in accordance with the provisions of Sections 50050 to 50053 of Government Code, State of California.

(Ord. No. 525(1939), Sec. 4; amended by Ord. 298-00, File No. 001804, App. 12/22/2000)

GoCodebook provides limited public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.