Revenue and Taxation Code 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 specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.

Source: Section 2780.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2780.­5.­ (updated Aug. 22, 1988; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 2780.5's source at ca​.gov