California Revenue and Taxation Code

§ 2626

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 2626Div. 1 · Part 5 · Ch. 2

Statute text

View on leginfo.ca.gov

On or before June 1st, the auditor shall compare the delinquent roll, if one is prepared, with the secured roll. If satisfied the delinquent roll is correct, he shall:

(a)Foot the unpaid taxes and penalties.

(b)Credit the tax collector with the unpaid taxes and penalties on the secured roll.

…

Legislative history

Amended by Stats. 1976, Ch. 142.