Section 2780.5 Of Chapter 2.3. Return Of Replicated Property Tax Payments From California Revenue And Taxation Code >> Division 1. >> Part 5. >> Chapter 2.3.
2780.5
. For purposes of this chapter, "replicated payment" means a
payment, submitted by or on behalf of a taxpayer, which is indicated
for application to a specific tax or tax installment which has
already been paid, whether or not the prior payment and the
replicated payment are in the same amount.