California Revenue and Taxation Code CHAPTER 1 - Medium of Payment

• Section 2501.
  Taxes shall be paid only in the mediums permitted by this chapter.(Enacted by Stats. 1939, Ch. 154.)
• Section 2502.
  Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the...
• Section 2503.
  A tax levied for a special purpose shall be paid in such funds as may be directed.(Enacted by Stats. 1939, Ch. 154.)
• Section 2503.1.
  As used in this division, “electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument,...
• Section 2503.2.
  (a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for a...
• Section 2504.
  As used in this division, “negotiable paper” means checks, drafts, and money orders.(Amended by Stats. 2007, Ch. 340, Sec. 3. Effective January 1, 2008.)
• Section 2505.
  (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper...
• Section 2506.
  The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the...
• Section 2507.
  The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier’s checks in an amount equal...
• Section 2508.
  If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall...
• Section 2509.
  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...
• Section 2509.1.
  Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the...
• Section 2510.
  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...
• Section 2511.
  By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment...
• Section 2511.1.
  (a) As used in this section:(1) “Credit card” means any card, plate, coupon book, or other credit device existing for the purpose of being used from time...
• Section 2512.
  (a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a specified date and hour is...
• Section 2513.
  If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a...
• Section 2514.
  (a) Upon receipt of the payment by the Controller described in Section 20602, 20630, or 20640.6, the following shall occur:(1) The tax collector shall maintain a record...
• Section 2515.
  (a) Upon receiving a copy of the “notice of lien for postponed property taxes” from the Controller, the assessor shall maintain a record of the fact...
• Section 2516.
  Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter...

Last modified: October 22, 2018