Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2781 — Return of Replicated Property Tax Payments
Cal. Rev. & Tax. Code § 2781
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2018-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes…
Citator
Cal. Rev. & Tax. Code § 2781 — Return of Replicated Property Tax Payments is in force in the current edition of the Code, and nothing recorded condemns it.
If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, “final” means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by the Controller to the county pursuant to Section 2514, the amount of the replicated payment shall be paid to the claimant on whose behalf the payment was made.