Section 2859.

Cal. Revenue and Taxation Code - RTC § 2859.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements