LawWiki
HomeCodesSearchGlossaryAPIAbout
LawWiki

Plain English summaries of California law with zero-hallucination AI. Every summary is verified against official source text.

Product

  • Search
  • Codes
  • About

Legal

  • Privacy Policy
  • Terms of Service
  • Disclaimer

© 2026 LawWiki. All rights reserved.

HomePublic Utilities CodeDiv. 10Pt. 15Ch. 5Art. 9§ 103346 District Tax Collection Process

§ 103346 District Tax Collection Process

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 103346 District Tax Collection Process

This law says that any taxes the district charges must be collected just like county taxes, and the money goes to the district’s treasurer using the normal tax rules.

Key Takeaways

  • •District taxes are collected together with county taxes.
  • •The collection method is the same as for county taxes.
  • •After collection, the net amount is paid to the district treasurer under the usual tax rules and penalties.

Example

A family receives a property tax bill that includes both county and district taxes. They pay the whole bill at the same time, and the district portion is sent to the district treasurer.

Because the district tax is collected the same way and at the same time as the county tax, the family doesn’t have to file a separate payment. If they don’t pay, they face the same penalties that apply to any unpaid tax.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 103346 District Tax Collection Process

The district’s taxes so levied shall be collected at the same time and in the same manner as county taxes. When collected, the net amount, ascertained as provided in this article, shall be paid to the treasurer of the district under the general requirements and penalties provided by law for the settlement of other taxes. (Added by Stats. 1974, Ch. 502.)

Last verified: January 11, 2026

Key Terms

district’s taxescounty taxestreasurer of the district

Related Statutes

  • § 102341 District Tax Collection Process
  • § 103330 District Tax Collection Process
  • § 103348 Tax Lien Enforcement
  • § 100250 Local Sales Tax Approval
  • § 100251 Local Tax Ordinance Timing

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 103346.
View Official Source