{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2860","citation":"Rev. & Tax. Code, § 2860","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 tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.</p>","text":"If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-of-taxes-2860","source":"California Legislative Information bulk export (pubinfo)"}