Administrative Code›Chapter 10 — FINANCE, TAXATION, AND OTHER FISCAL MATTERS
San Francisco County Municipal Code Art. VII Disposition of Unidentified Tax
San Francisco County Municipal Code · 2026-09 edition · updated 2026-10-04 · San Francisco County
Cite as: San Francisco County Municipal Code Article VII · Text as of 2026-10-04
COLLECTIONS
Sec. 10.44. Deposit with Treasurer; Separate Account in General Fund. Sec. 10.45. Credit and Transfer of Identified Funds. Sec. 10.46. Escheat of Funds Unidentified for Three Years.
SEC. 10.44. DEPOSIT WITH TREASURER; SEPARATE ACCOUNT IN GENERAL FUND.¶
All unidentified tax collections shall be deposited by the Tax Collector with the Treasurer and the Controller shall maintain a separate accounting thereof within the General Fund.
(Ord. No. 525(1939), Sec. 1)
SEC. 10.45. CREDIT AND TRANSFER OF IDENTIFIED FUNDS.¶
Whenever the identity of a tax collection deposited as provided by the preceding Section is established, the proper account shall be credited and the Controller is hereby authorized to make the necessary transfer of funds. (Ord. No. 525(1939), Sec. 2)
SEC. 10.46. ESCHEAT OF FUNDS UNIDENTIFIED FOR THREE YEARS.¶
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)
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