California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 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.

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Source: official text