Site Tools
Welcome to the State of California

2100-2105 Billing and Payment Processing: Administrative Requirements

2100. DUE DATES
Taxes on unsecured property are due on the lien date (Rev. & Tax. Code §2901), which is the first day of January preceding the fiscal year for which the taxes are levied (Rev. & Tax. Code §2192).

2101. NEGOTIABLE PAPER - DEFINITION
Negotiable paper is defined as checks and drafts, and money orders (Rev. & Tax. Code §2504). This includes personal checks (Attorney General Letter 3-6-46).

2102. NEGOTIABLE PAPER - OPTIONAL ACCEPTANCE
The tax collector may accept negotiable paper in payment of any tax (Rev. & Tax. Code §2505).

2103. REMITTANCES BY MAIL
Taxes on the unsecured roll may be paid by mail.

If a remittance is received through the United States mail properly addressed with postage prepaid, it is deemed to be received on the date shown on the cancellation, or on the date it was actually mailed if proof satisfactory to the tax collector is submitted that mailing occurred earlier. If a timely mailed remittance is received more than 30 days after the payment deadline, it need not be accepted (Rev. & Tax. Code §2512).

If a mailed remittance is received and accepted after final settlement, the tax collector should file an amended report with the auditor (Rev. & Tax. Code §2630).

2104. REMITTANCES BY AN INDEPENDENT DELIVERY SERVICE
If a remittance is deposited for shipment with an independent delivery service that is either designated as an independent delivery service by the Internal Revenue Service or approved by the tax collector, prior to a specified date and hour, and, if it is received before 5 p.m. on the next business day after the effective delinquent date, it is deemed to be received on the date shown in the packing slip or air bill attached to the outside of the package (Rev. & Tax. Code §2512).

2105. REMITTANCE BY EFT
If a remittance to cover a payment, required by law to be made to a taxing agency prior to a specified date and hour, is made by an electronic payment option, such as wire transfer, telephoned credit card, or electronic Internet means, the remittance shall be deemed received on the date the transaction was completed by the taxpayer, if the remittance was made on the taxing agency’s authorized Internet Web site or via the taxing agency’s authorized telephone number. Proof of completion of the transaction in the form of a confirmation number or other convincing evidence shall be presented by the taxpayer to the satisfaction of the tax collector. This subdivision does not apply to payments by electronic fund transfer as provided in Revenue and Taxation Code sections 2503.1 and 2503.2 (Rev. & Tax. Code §2512(b)).

This section does not apply to payments made for the redemption of tax-defaulted property (Rev. & Tax. Code §2512(c)).