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Statutes » California » Revenue and Taxation Code » Division 1

Cal. RTC § 2631

This is the official text of Cal. RTC § 2631, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

If the roll or delinquent roll is transferred from one collector to another, the auditor shall credit the one and charge the other with the amount outstanding.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.