Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Cigarette and Tobacco Products Tax Law

CHAPTER 9. DISPOSITION OF PROCEEDS.

Section 30462.1

30462.1. City population estimates. Any city may apply to the population research unit of the Department of Finance to estimate its population. The department may make the estimate if in the opinion of the department there is available adequate information upon which to base the estimate. Upon completion of the estimate, and if requested to do so by the city, the Department of Finance shall file a certified copy thereof with the department and the Controller. This certification may be made once each fiscal year.

All payments under subparagraph (B) of paragraph (3) of subdivision (b) of Section 30462 for any allocation subsequent to the filing of the estimate shall be based upon the population so estimated until a subsequent certification is made by the Department of Finance or a subsequent federal decennial census is made.

Population changes based on a federal special census or a subsequent census or estimate validated by the Department of Finance shall be accepted by the Controller only if certified to him or her at the request of the city for which the census or estimate was made and shall become effective on the first day of the month following receipt of the certification.

The Department of Finance may assess a reasonable charge, not to exceed the actual cost thereof, for the preparation of population estimates pursuant to this section, which is a proper charge against the city applying therefor. The amount received shall be deposited in the State Treasury as a reimbursement to be credited to the appropriation from which the expenditure is made.

As of May 1, 1988, any population estimate prepared by the Department of Finance pursuant to Section 2227 may be used for all purposes of this section unless a written request not to certify is received by the department from the city within 25 days of completion of the estimate.

History.—Added by Stats. 1984, Ch. 711, effective January 1, 1985. Stats. 1986, Ch. 982, effective January 1, 1987, added "population research unit of the" in the first sentence, replaced "fiscal" for "calendar", and deleted "such time as" following "until" in the fifth sentence. Stats. 1988, Ch. 154, in effect June 10, 1988, added "As of May 1, 1988," before "any population," substituted "unless" for "if" after "section," deleted "for certification to the Controller" and added "not to certify" after "request," added "by the department" after "received" and substituted "25" for "45" after "city within" in the last sentence.