{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2913","citation":"Rev. & Tax. Code, § 2913","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 4. Collection on the Unsecured Roll [2901. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4"},{"name":"ARTICLE 1. General Provisions [2901. - 2928.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4/article-1"}],"history":"Repealed and added by Stats. 1993, Ch. 1187, Sec. 23.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:</p><p>(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.</p><p>(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.</p>","text":"The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods: (a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates. (b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-2913","source":"California Legislative Information bulk export (pubinfo)"}