As a method of collecting a tax imposed under this article, the taxing agency may make payment of the tax a condition precedent to utilization of riders and hikers’ trails by any stock animal except that evidence of payment of such tax in any other county or district shall fulfill such condition.
Cal. Gov. Code § 53946
Pleasure Riding Tax
Known as the Pleasure Riding Tax Law
The act spans §§ 53940–53947 (7 sections).
Added by Stats. 1969, Ch. 1572.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.