Revenue and Taxation Code section 2631

If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.

Source: Section 2631, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2631. (updated Jan. 1, 1943; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 2631's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2631

Original Source: Section 2631, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2631. (last accessed May 12, 2025).