{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4912","citation":"Rev. & Tax. Code, § 4912","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 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9"},{"name":"CHAPTER 2. Corrections [4831. - 4925.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2"},{"name":"ARTICLE 3. Incorrect Application of Payments [4911. - 4916.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-9/chapter-2/article-3"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.</p>","text":"The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/incorrect-application-of-payments-4912","source":"California Legislative Information bulk export (pubinfo)"}