Section 4106.1 Of Chapter 1. Redemption Generally From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 1.
4106.1
. With the approval of the board of supervisors the tax
collector may establish a procedure for making and preserving a
record of individual redemption and installment payments. When such a
procedure is established, receipts for redemption and installment
payments made by mail shall only be issued when a receipt is
requested by the person making payment. The redemption certificate or
installment plan form shall contain a statement that receipts will
not be issued for payments made by mail unless a receipt is requested
by the person making payment, and an appropriate place in which the
taxpayer may request a receipt shall be provided on the redemption
certificate and the installment plan form. Receipts requested shall
be furnished without cost to the taxpayer.