Revenue and Taxation Code section 4912


The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.

Source: Section 4912, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=4912.­ (updated Jan. 1, 1939; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 4912's source at ca​.gov