Section 33674 Of Article 6. Taxation From California Health And Safety Code >> Division 24. >> Part 1. >> Chapter 6. >> Article 6.

. The portion of taxes mentioned in subdivision (b) of Section 33670 shall not be allocable and payable for the first time until the tax year which begins after the December 1st next following the transmittal of the documents as required in Section 33375 or Section 33457.