California Statutes

§ 2635. — 2635. (Amended by Stats. 2019, Ch. 258, Sec. 3.)

California § 2635.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 5.PART 5. COLLECTION OF TAXES
Ch. 2.CHAPTER 2. Collection Generally

This text of California § 2635. (2635. (Amended by Stats. 2019, Ch. 258, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 2635. (2026).

Text

When the amount of taxes paid exceeds the amount due by more than twenty dollars ($20), the tax collector shall send notice of the overpayment to the taxpayer. The notice shall be mailed to the taxpayer’s last known address and shall state the amount of overpayment and that a refund claim may be filed pursuant to Chapter 5 (commencing with Section 5096) of Part 9.

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Legislative History

Amended by Stats. 2019, Ch. 258, Sec. 3. (SB 789) Effective January 1, 2020.

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California § 2635., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/2635..