Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 2.3. Return of Replicated Property Tax Payments

Section 2781

2781. Return of replicated payment. If a taxpayer or agent for the taxpayer submits a payment indicated for application to a specific tax or tax installment and that tax or tax installment already has been paid, the county shall return the replicated payment to the tendering party within 60 days of the date the payment becomes final. For purposes of this section, "final" means the original payment that is not subject to chargeback, dishonor, or reversal. However, when a replicated payment is made of any tax or tax installment paid by a certificate of eligibility pursuant to Section 2514, the amount of the replicated payment shall be paid to the person shown on the certificate.

History.—Added by Stats. 1986, Ch. 1201, in effect September 26, 1986. Stats. 2009, Ch. 17 (SB 823), in effect January 1, 2010, added "of the date the payment becomes final" after "60 days" in the first sentence and added the second sentence.