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Code · California · Revenue and Taxation Code

§ 4106.1

122 words·~1 min read·/ca/revenue-and-taxation-code/4106-1·

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With the approval of the board of supervisors the tax collector may establish a procedure for making and preserving a record of individual redemption and installment payments. When such a procedure is established, receipts for redemption and installment payments made by mail shall only be issued when a receipt is requested by the person making payment. The redemption certificate or installment plan form shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment, and an appropriate place in which the taxpayer may request a receipt shall be provided on the redemption certificate and the installment plan form.
Receipts requested shall be furnished without cost to the taxpayer.
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