California Statutes
§ 21025. — 21025. (Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.7. PART 10.7. TAXPAYERS' BILL OF RIGHTS
If a payment is received on or after January 1, 1998, by the board from a taxpayer and the board cannot associate the payment with the taxpayer, the board shall make reasonable efforts to notify the taxpayer of the inability within 60 days after the receipt of the payment.
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California § 21025. (21025. (Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by renumbering Section 20125 by Stats. 2014, Ch. 71, Sec. 166. (SB 1304) Effective January 1, 2015.