{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4106.1","citation":"Rev. & Tax. Code, § 4106.1","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 7. REDEMPTION [4101. - 4379.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7"},{"name":"CHAPTER 1. Redemption Generally [4101. - 4116.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7/chapter-1"}],"history":"Amended by Stats. 1971, Ch. 1177.","effective":null,"html":"<p>With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments. When such a procedure is established, receipts for redemption and installment payments made by mail shall only be issued when a receipt is requested by the person making payment. The redemption certificate or installment plan form shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment, and an appropriate place in which the taxpayer may request a receipt shall be provided on the redemption certificate and the installment plan form. Receipts requested shall be furnished without cost to the taxpayer.</p>","text":"With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments. When such a procedure is established, receipts for redemption and installment payments made by mail shall only be issued when a receipt is requested by the person making payment. The redemption certificate or installment plan form shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment, and an appropriate place in which the taxpayer may request a receipt shall be provided on the redemption certificate and the installment plan form. Receipts requested shall be furnished without cost to the taxpayer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/redemption-generally-4106-1","source":"California Legislative Information bulk export (pubinfo)"}