BlackletterCalifornia law

Revenue and Taxation Code § 4912

ARTICLE 3. Incorrect Application of Payments

Current as of September 28, 2026Rev. & Tax. Code, § 4912Official source ↗

Enacted by Stats. 1939, Ch. 154.

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.