{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2859","citation":"Rev. & Tax. Code, § 2859","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":"Added by Stats. 1949, Ch. 239.","effective":null,"html":"<p>If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.</p>","text":"If the roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-taxes-2859","source":"California Legislative Information bulk export (pubinfo)"}