{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2856","citation":"Rev. & Tax. Code, § 2856","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 3.3. Collection of Taxes [2851. - 2862.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-3.3"}],"history":"Amended by Stats. 1976, Ch. 142.","effective":null,"html":"<p>Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit.</p>","text":"Annually, on or before August 10th, the tax collector shall make a collections report on the secured roll and, if one is prepared, the delinquent roll, and make it or them available to the auditor for purposes of audit.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-taxes-2856","source":"California Legislative Information bulk export (pubinfo)"}