Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 1. Medium of Payment

Section 2513

2513. Application or claim by mail. If an application, tax statement or claim for credit or refund required by law to be filed with a taxing agency on or before a specified date is filed with the taxing agency through the United States mail, properly addressed with the required postage prepaid, it shall be deemed filed on the date shown by the post office cancellation mark stamped on the envelope containing it, or on the date it was mailed if proof satisfactory to the tax collector establishes that the mailing occurred on an earlier date.

If an application, tax statement or claim for credit or refund required by law to be filed with the taxing agency on or before a specified time on a specified date is sent through the United States mail, properly addressed with the required postage prepaid, and the cancellation mark is placed on the envelope after it is deposited in the mail:

(a) Where the cancellation mark shows both date and time, the application, tax statement or claim for credit or refund shall be deemed filed on the date shown by the cancellation mark and by the time specified by law for that date.

(b) Where the cancellation mark shows only the date, the application, tax statement or claim for credit or refund shall be deemed filed within the time and date specified when the cancellation mark bears a date on or before the specified date of filing.

History.—Added by Stats. 1961, p. 939, in effect September 15, 1961. Stats. 1971, p. 191, in effect March 4, 1972, added "the required" before "postage" and substituted "tax collector or redemption officer" for "agency" in the first sentence of the first paragraph and added "the required" before "postage" in the first sentence of the second paragraph. Stats. 1974, Ch. 1101, p. 2340, in effect January 1, 1975, deleted "or redemption officer" after "tax collector" in the first sentence of the first paragraph.