California Revenue and Taxation Code

§ 2510

RTC § 2510Div. 1 · Part 5 · Ch. 1

Statute text

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 the person who attempted payment by the negotiable paper of the cancellation of the payment. The validity of any tax, assessment, or penalty is not affected by failure or irregularity in giving the notice.

Legislative history

Amended by Stats. 1957, Ch. 155.