California Revenue and Taxation Code CHAPTER 2.3 - Return of Replicated Property Tax Payments

• Section 2780.
  The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the...
• Section 2780.5.
  For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a...
• Section 2781.
  If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or...
• Section 2781.5.
  (a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party...
• Section 2782.
  If a replicated tax payment is not returned to the tendering party within 60 days of becoming final, as provided in this chapter, the county...
• Section 2783.
  The provisions of this chapter shall not be construed as prohibiting a tax collector’s exercise of reasonable judgment in applying a payment for which the...

Last modified: October 22, 2018