Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2615 — Collection Generally

Cal. Rev. & Tax. Code § 2615

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following:

Citator

Cal. Rev. & Tax. Code § 2615 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.

Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following:

(a) The amount paid.

(b) The fiscal year and the installment of taxes to which the payment applies.

(c) The description of the property.

The receipt shall be issued without charge.