Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.3. Return of Replicated Property Tax Payments

Section 2780.5

2780.5. "Replicated payment." For purposes of this chapter, "replicated payment" means a payment, submitted by or on behalf of a taxpayer, which is indicated for application to a specific tax or tax installment which has already been paid, whether or not the prior payment and the replicated payment are in the same amount.

History.—Added by Stats. 1988, Ch. 421, in effect August 22, 1988.