California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 1 - Accounting Procedures for Counties
Article 5 - Revenue Accounts
Section 935 - Chart of Accounts
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
The following chart of revenue accounts shall be mandatory for all counties, wherever applicable:
(a) Taxes.
| Property taxes--current--secured | Property Taxes--prior--unsecured |
| Property taxes--current--unsecured | Penalties and costs on delinquent taxes |
| Property taxes--prior--secured | Sales and use taxes |
| Timber yield taxes | |
| Other taxes |
(b) Licenses, Permits and Franchises.
| Animal licenses | Road privileges and permits |
| Business licenses | Zoning permits |
| Construction permits | Franchises |
| Other licenses and permits |
(c) Fines, Forfeitures and Penalties.
| Vehicle Code fines | Forfeitures and penalties |
| Other court fines |
(d) Revenue From Use of Money and Property.
| Interest | Royalties |
| Rents and concessions |
(e) Aid From Other Governmental Agencies.
| State--Alcoholic Beverage license fee | State aid for agriculture |
| State aid for civil defense | |
| State aid for aviation | State aid for construction |
| State--Highway Users Tax | State aid for corrections |
| State--Motor Vehicle in-lieu tax | State aid for county fairs |
| State aid for disaster | |
| State--Trailer Coach in-lieu tax | State aid for veterans affairs |
| Homeowners' property tax relief | |
| Other state in-lieu taxes | Business inventory property tax |
| State--public assistance--administration | State--other |
| Federal--public assistance administration | |
| State aid for public administration programs | Federal aid for public assistance programs |
| State--health--administration-State aid for crippled children | Federal--health--administration-Federal aid for construction |
| State aid for cerebral palsy | |
| State aid for mental health | Federal forest reserve revenue |
| State aid for tuberculosis control | Federal revenue sharing |
| Federal in-lieu taxes | |
| Other state aid for health | Federal--other |
| Other governmental agencies | |
| Federal aid for disaster | |
| Federal grazing fees | |
| Other in-lieu taxes |
(f) Charges for Current Services.
| Assessment and tax collection fees | Estate fees |
| Humane services | |
| Civil process service | Law enforcement services |
| Auditing and accounting fees | Recording fees |
| Road and street services | |
| Communication services | Health fees |
| Election services | Mental health services |
| Inheritance tax fees | Sanitation services |
| Legal services | Adoption fees |
| Personnel services | Crippled children's services |
| Planning and engineering services | Institutional care and services |
| Educational services | |
| Purchasing fees | Library services |
| Agricultural services | Park and recreation fees |
| Court fees and costs | Other |
(g) Other Revenues.
| Premiums and accrued interest on bonds issued | Revenue applicable to prior years |
| Revenue from discontinued districts | Sale of fixed assets |
| Other sales | |
| Other |
1.
Amendment of subsection (a) filed 2-3-72; effective thirtieth day thereafter
(Register 72, No. 6). For prior history, see Register 69, No. 21.
2.
Amendment of subsection (e) filed 4-10-75; effective thirtieth day thereafter
(Register 75, No. 15).
3. Amendment of subsection (e) filed 4-30-76;
designated effective 7-1-76 (Register 76, No. 18).
4. Amendment of
subsections (a), (b) and (c) filed 3-8-77; effective thirtieth day thereafter
(Register 77, No. 11).
5. Amendment of subsection (a) filed 8-23-79;
effective thirtieth day thereafter (Register 79, No.
34).
Note: Authority cited: Section 30200, Government Code. Reference: Section 30200, Government Code.
