Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 4912 — Incorrect Application of Payments
Cal. Rev. & Tax. Code § 4912
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.
Citator
Cal. Rev. & Tax. Code § 4912 — Incorrect Application of Payments is in force in the current edition of the Code, and nothing recorded condemns it.
The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.