CHAPTER 1. Medium of Payment [2501. - 2516.]
Chapter 1 enacted by Stats. 1939, Ch. 154.
§§ 2501–2516 · 20 sections
- § 2501 Taxes shall be paid only in the mediums permitted by this chapter.
- § 2502 Taxes may be paid in legal tender or in money receivable in payment of taxes by the United States. The tax collector shall have the right to refuse the payment…
- § 2503 A tax levied for a special purpose shall be paid in such funds as may be directed.
- § 2503.1 As used in this division, “electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper…
- § 2503.2 (a) The tax collector for any city, county, or city and county may, in his or her discretion, accept electronic funds transfers in payment for a purchase at a…
- § 2504 As used in this division, “negotiable paper” means checks, drafts, and money orders.
- § 2505 (a) Except as provided in subdivision (b), the tax collector or treasurer for any city or county may in his or her discretion accept negotiable paper in…
- § 2506 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…
- § 2507 The officer accepting negotiable paper may deposit it daily with a bank for collection and receive from the bank cashier’s checks in an amount equal to the…
- § 2508 If any negotiable paper is returned unpaid to the bank with which it was deposited pursuant to any requirement of this division, the bank shall return it to…
- § 2509 If any negotiable paper is not paid on due presentment for any reason, any record of payment made on any official record because of its acceptance shall be…
- § 2509.1 Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the…
- § 2510 When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to…
- § 2511 By resolution of the board of supervisors passed by a four-fifths vote, any county warrant for a particular fiscal year may be received in payment of taxes for…
- § 2511.1 (a) As used in this section: (1) “Credit card” means any card, plate, coupon book, or other credit device existing for the purpose of being used from time to…
- § 2512 (a) If a remittance to cover a payment required by law to be made to a taxing agency prior to a specified date and hour is (a) deposited in the United States…
- § 2513 If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a specified date is filed with the…
- § 2514 (a) Upon receipt of the payment by the Controller described in Section 20602, 20630, 20639.6, or 20640.6, the following shall occur: (1) The tax collector…
- § 2515 (a) Upon receiving a copy of the “notice of lien for postponed property taxes” from the Controller, the assessor shall maintain a record of the fact that the…
- § 2516 Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter on the…