{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2780","citation":"Rev. & Tax. Code, § 2780","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 2.3. Return of Replicated Property Tax Payments [2780. - 2783.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-2.3"}],"history":"Added by Stats. 1986, Ch. 1201, Sec. 1.   Effective September 26, 1986.","effective":"1986-09-26","html":"<p>The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.</p>","text":"The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/return-of-replicated-property-tax-payments-2780","source":"California Legislative Information bulk export (pubinfo)"}