Earlier editions: 2020-112018-112026-09
DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 1. Medium of Payment 2501-2516
§ 2509
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance shall be canceled, and the tax or assessment is a lien as though no payment has been attempted.
The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.
(Amended by Stats. 1957, Ch. 155.)
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