California Revenue and Taxation Code § 4656.4

Revenue and Taxation Code
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Amounts collected as the cost for preparing the delinquent list shall be distributed to the county general fund. When authorized by the board of supervisors, those amounts shall be distributed to a restricted county fund to be allocated only for the following purposes: (a) Updating and improving information with respect to delinquent taxes. (b) Redemption systems. (c) Monthly settlements with the auditor pursuant to Section 4108. (d) The collection of taxes by the tax collector.

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