Section 2780 Of Chapter 2.3. Return Of Replicated Property Tax Payments From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.3.

. The Legislature finds and declares that the retention by counties of replicated property tax payments and the failure to return any replicated payment to the tendering party for a period of time greater than two months works a hardship on taxpayers and businesses engaged in processing real estate transfers.