California · Revenue and Taxation Code - RTC

RTC §4106: The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate.

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The certificates, with the money, shall be delivered to the tax collector and he or she shall receipt each certificate. One certificate shall be given to the person making payment and one shall remain in the tax collector’s office. Upon request of the assessor or the auditor, an additional certificate shall be made.

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