Section 401.12 Of Article 1. General Requirements From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 1.
401.12
. Sections 401.10 and 401.11 do not abrogate, rescind,
preclude, or otherwise affect any separate settlement agreement
entered into prior to the effective date of those sections between a
county and an intercounty pipeline right-of-way taxpayer concerning
the subject matter of Sections 401.10 and 401.11. In the event of a
conflict between any settlement agreement and the provisions of
Sections 401.10 and 401.11, the settlement agreement shall control.