Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 2913 — General Provisions

Cal. Rev. & Tax. Code § 2913

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1994-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:

Citator

Cal. Rev. & Tax. Code § 2913 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.

The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:

(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.

(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.