California Revenue and Taxation Code

§ 2635.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 2635.5 Effective Jan 1, 2013Div. 1 · Part 5 · Ch. 2

Statute text

View on leginfo.ca.gov

Notwithstanding any other law, the tax collector may apply any refund due a taxpayer, or the taxpayer’s agent, to any delinquent taxes due for the same property for which the same taxpayer, or his or her agent, is liable.

Legislative history

Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effective January 1, 2013.