{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2614","citation":"Rev. & Tax. Code, § 2614","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. 1943, Ch. 409.","effective":null,"html":"<p>The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.</p>","text":"The tax collector shall mark the fact and date of payment on the roll or delinquent roll, opposite the tax to which the payment relates.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-generally-2614","source":"California Legislative Information bulk export (pubinfo)"}