DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2.3. Return of Replicated Property Tax Payments 2780-2783
§ 2780
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.
(Added by Stats. 1986, Ch. 1201, Sec. 1. Effective September 26, 1986.)
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