DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 4. Collection on the Unsecured Roll 2901-2963›ARTICLE 1. General Provisions 2901-2928.1
§ 2913
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.
(Repealed and added by Stats. 1993, Ch. 1187, Sec. 23. Effective January 1, 1994.)
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