2005 California Revenue and Taxation Code Sections 2780-2783 CHAPTER 2.3. RETURN OF REPLICATED PROPERTY TAX PAYMENTS

2780.  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.
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.
2781.  If a taxpayer or agent for the taxpayer submits a payment
indicated for application to a specific tax or tax installment and
that tax or tax installment already has been paid, the county shall
return the replicated payment to the tendering party within 60 days.
However, when a replicated payment is made of any tax or tax
installment paid by a certificate of eligibility pursuant to Section
2514, the amount of the replicated payment shall be paid to the
person shown on the certificate.
2782.  If a replicated tax payment is not returned to the tendering
party within 60 days as provided in this chapter, the county shall,
in addition to returning the replicated payment as soon as
practicable, pay the tendering party interest, if that interest is
ten dollars ($10) or more, on the amount of replicated payment at the
rate provided in Section 5151.  The interest shall be computed for
the period beginning 60 days after the county receives the replicated
payment to the date the replicated payment is returned to the
tendering party.
2783.  The provisions of this chapter shall not be construed as
prohibiting a tax collector's exercise of reasonable judgment in
applying a payment for which the wrong payment stub has been returned
by the payor or in any case in which no indication of intended
application has been made.