DIVISION 1. PROPERTY TAXATION 50-5911›PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS 4801-5170›CHAPTER 2. Corrections 4831-4925›ARTICLE 3. Incorrect Application of Payments 4911-4916

§ 4912

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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