Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 3.3. Collection of Taxes

Section 2860

2860. Refusal or neglect of tax collector. 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.

History.—Added by Stats. 1949, p. 464, in effect October 1, 1949.