California Statutes
§ 2635. — 2635. (Amended by Stats. 2019, Ch. 258, Sec. 3.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 5. PART 5. COLLECTION OF TAXES·Ch. 2. CHAPTER 2. Collection Generally
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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California § 2635. (2635. (Amended by Stats. 2019, Ch. 258, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2019, Ch. 258, Sec. 3. (SB 789) Effective January 1, 2020.