Section 2913.
Cal. Revenue and Taxation Code - RTC § 2913.
in effectThe tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:
(a)
By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.
(b)
By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026