Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 9.: PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS/Ch. 2.: CHAPTER 2. Corrections/Art. 3.: ARTICLE 3. Incorrect Application of Payments/§ 4912.
California Statutes

§ 4912. — 4912. (Enacted by Stats. 1939, Ch. 154.)

California § 4912.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 9.PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS
Ch. 2.CHAPTER 2. Corrections
Art. 3.ARTICLE 3. Incorrect Application of Payments

This text of California § 4912. (4912. (Enacted by Stats. 1939, Ch. 154.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 4912. (2026).

Text

The property owner shall sign and file with the tax collector a verified cancellation voucher containing complete details of the transaction. If the transfer is made the voucher shall be preserved as a public record and reference to it shall be entered on the roll opposite the unintended property.

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Legislative History

Enacted by Stats. 1939, Ch. 154.
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California § 4912., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/4912..