California Revenue and Taxation Code Section 4912

CA Rev & Tax Code § 4912 (2017)  

The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018