Cal. Rev. & Tax. Code § 2510
Current through the 2023 Legislative Session.
When a cancellation is made, the officer making it shall record it on the record where the notation of payment was made. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment.
The validity of any tax, assessment, or penalty is not affected by failure or irregularity in giving the notice.
Ca. Rev. and Tax. Code § 2510