California Revenue and Taxation Code

§ 4143

RTC § 4143 Effective Jan 1, 2017Div. 1 · Part 7 · Ch. 2 · Art. 2

Statute text

(a)Notwithstanding any other provision of law, in the case of a deficiency in the payment of taxes due and payable pursuant to this part, the tax collector, with the approval of the board of supervisors, may accept partial payments from the taxpayer. The partial payments shall be applied first to all penalties, interest, and costs, and the balance, if any, shall be applied to the taxes due. The difference between the amount paid by the taxpayer and the amount due shall be treated as a delinquent tax in the same manner as any other defaulted tax.

(b)Partial payments made pursuant to this section shall not be deemed a redemption, a partial redemption, or an installment payment under this part and they shall not alter either the date upon which the property became tax defaulted or the date the property becomes subject to a power of sale.

(c)These partial payments shall not be construed as altering the amount of defaulted taxes for purposes of publications.

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Legislative history

Amended by Stats. 2016, Ch. 266, Sec. 1. (AB 2291) Effective January 1, 2017.