Revenue and Taxation Code section 2913

The 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: Section 2913, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2913.­ (updated Jan. 1, 1994; accessed Jul. 21, 2025).

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Verified:
Jul. 21, 2025

§ 2913's source at ca​.gov