{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2603","citation":"Rev. & Tax. Code, § 2603","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 2. Collection Generally [2601. - 2636.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2"}],"history":"Amended by Stats. 1981, Ch. 261, Sec. 21.","effective":null,"html":"<p>At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.</p>","text":"At the time the auditor delivers the local assessment roll to the tax collector, he shall charge the collector with the taxes extended thereon, together with the taxes extended on the board roll.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-generally-2603","source":"California Legislative Information bulk export (pubinfo)"}