Revenue and Taxation Code § 2506
CHAPTER 1. Medium of Payment
The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.
CHAPTER 1. Medium of Payment
The acceptance of negotiable paper constitutes a payment of a tax, assessment, or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.