California · Revenue and Taxation Code - RTC

RTC §2614: The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.

What this law says, in plain English

The tax collector must record the payment date and fact on the tax roll or delinquent roll next to the corresponding tax entry.

Read the full statutory text
The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.

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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.