California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2913
Official textleginfo.legislature.ca.govlast amended
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.
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