Section 53946 Of Article 14. Pleasure Riding Tax From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 4. >> Article 14.

. 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.