California Revenue and Taxation Code 2509.1 – Notwithstanding any other provision of law, after the return to the …
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Notwithstanding any other provision of law, after the return to the depositing county officer of any unpaid negotiable paper, the tax collector may charge the person who attempted payment through the unpaid negotiable paper a fee not to exceed the cost of making required notifications to the person, processing the returned unpaid negotiable paper, and making the required cancellations on the tax roll. The fee amount shall be set by the board of supervisors and be subject to the fee review procedures required by § 54986 of the Government Code. The fee may be added to the tax bill and collected in the same manner as costs recovered under Section 2621.
(Added by Stats. 1990, Ch. 126, Sec. 17. Effective June 11, 1990.)
Terms Used In California Revenue and Taxation Code 2509.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
- negotiable paper: means checks, drafts, and money orders. See California Revenue and Taxation Code 2504
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19