Section 4108.5 Of Chapter 1. Redemption Generally From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 1.

. (a) The records and accounts of the tax collector pursuant to this part shall be audited at least once each three years.
  (b) This section shall become inoperative on July 1, 1993, and shall remain inoperative until July 1, 1994, on which date this section shall become operative.