California Revenue and Taxation Code Section 38105

CA Rev & Tax Code § 38105 (2017)  

“Rate adjustment county” means the following counties: Alpine, Del Norte, El Dorado, Glenn, Humboldt, Lassen, Mendocino, Modoc, Nevada, Placer, Plumas, Shasta, Sierra, Siskiyou, Tehama, Trinity, and Yuba.

(Added by Stats. 1976, Ch. 176.)

Last modified: October 25, 2018