419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 2780 Section 2780
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The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in proce…
Rev. & Tax. Code § 2780.5 Section 2780.5
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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…
Rev. & Tax. Code § 2781 Section 2781
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If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the pay…
Rev. & Tax. Code § 2781.5 Section 2781.5
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(a) An owner of record may instruct a tax collector, by written request, to refund a replicated payment on a current assessment to the tendering party who is not an owner of record, if that tendering party is known at the time the request is made by the owner of record. (b) The r…