California Statutes
§ 2635.5. — 2635.5. (Amended by Stats. 2012, Ch. 161, Sec. 1.)
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
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.
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California § 2635.5. (2635.5. (Amended by Stats. 2012, Ch. 161, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effective January 1, 2013.