Rev. & Tax. Code, § 2860 · Chapter 3.3. Collection of Taxes

Rev. & Tax. Code, § 2860

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.

Notes and commentary — not statutory text

History

Added by Stats. 1949, Ch. 239.

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&sectionNum=2860.
Text hash: sha256 2e189fb5b4ae788cc10d771d9e82263f3e7ac0bade5d6fd1b71cde5b2cd005a2
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.