California Legal Codes and Statutes

§ 2860

Added by Stats. 1949, Ch. 239.

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.

Cite this section

Cal. Rev. & Tax. Code § 2860 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-5-collection-of-taxes/chapter-3-3-collection-of-taxes/section-2860

Other sections in Chapter 3.3 - Collection of Taxes

§ 2851§ 2852§ 2853§ 2855§ 2856§ 2857§ 2858§ 2859§ 2860§ 2861§ 2862

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.