California · Revenue and Taxation Code - RTC
RTC §2510: When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made.
What this law says, in plain English
An officer must document a cancellation on the same record where the original payment notation was recorded.
Read the full statutory text
When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment. The validity of any tax, assessment, or penalty is not affected by failure or irregularity in giving the notice.
Verify at the official source: California legislative text
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.