California Code, PUC 12901.

California Code, PUC 12901.

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Public Utilities Code - PUC

DIVISION 6. MUNICIPAL UTILITY DISTRICT ACT [11501 - 14403.5] Â Â ( Division 6 enacted by Stats. 1951, Ch. 764. ) Â Â CHAPTER 6. Powers and Functions of District [12701 - 13024] Â Â ( Chapter 6 enacted by Stats. 1951, Ch. 764. ) Â Â

ARTICLE 8. Taxation [12891 - 12904] Â Â ( Article 8 enacted by Stats. 1951, Ch. 764. )

  12901.  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. The district may adopt the alternative procedure of tax collection and apportionment established by Chapter 3, Part 8, Division 1 of the Revenue and Taxation Code and any amendments thereof; provided, however, that the district may thereafter abandon said alternative procedure at the end of any fiscal year of the district. (Amended by Stats. 1953, Ch. 808.)