{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2780.5","citation":"Rev. & Tax. Code, § 2780.5","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. 1988, Ch. 421, Sec. 1.   Effective August 22, 1988.","effective":"1988-08-22","html":"<p>For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.</p>","text":"For purposes of this chapter, “replicated payment” means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/return-of-replicated-property-tax-payments-2780-5","source":"California Legislative Information bulk export (pubinfo)"}