{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2615","citation":"Rev. & Tax. Code, § 2615","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. 1012, Sec. 1.","effective":null,"html":"<p>Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following:</p><p>(a) The amount paid.</p><p>(b) The fiscal year and the installment of taxes to which the payment applies. </p><p>(c) The description of the property.</p><p>The receipt shall be issued without charge.</p>","text":"Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following: (a) The amount paid. (b) The fiscal year and the installment of taxes to which the payment applies. (c) The description of the property. The receipt shall be issued without charge.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-generally-2615","source":"California Legislative Information bulk export (pubinfo)"}