Rev. & Tax. Code, § 2615 · Chapter 2. Collection Generally
Rev. & Tax. Code, § 2615
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Whenever taxes are paid in cash or whenever a receipt is requested at the time of payment by the person paying the tax, the tax collector shall give a receipt to the person making payment, specifying each of the following:
(a) The amount paid.
(b) The fiscal year and the installment of taxes to which the payment applies.
(c) The description of the property.
The receipt shall be issued without charge.
Notes and commentary — not statutory text
History
Amended by Stats. 1981, Ch. 1012, Sec. 1.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2615.
- Text hash
- sha256 e889c962de14bb55834cfb95fbe5178061a2b0ac0d13af75b494d1f0e5bb3df9
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.