{"data":{"id":"us-ca/gov-53946","jurisdiction":"us-ca","citation":"GOV § 53946","heading":"","body":"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.","path":["Government Code - GOV","TITLE 5. LOCAL AGENCIES [50001. - 57607.]","DIVISION 2. CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 55821.]","PART 1. POWERS AND DUTIES COMMON TO CITIES, COUNTIES, AND OTHER AGENCIES [53000. - 54999.7.]","CHAPTER 4. Financial Affairs [53600. - 53997.]","ARTICLE 14. Pleasure Riding Tax [53940. - 53947.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"fbbbcaff2935eb7601e15f5ebb0dfc7ea06fd17cb81c63a77b6959a04e79217e","source_id":"us-ca","stale":false,"prev":"us-ca/gov-53945","next":"us-ca/gov-53947"},"notice":"GroundRules: Original legal text. Not legal advice."}