Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 21025 — TAXPAYERS' BILL OF RIGHTS
Cal. Rev. & Tax. Code § 21025
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2015-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 21025 — TAXPAYERS' BILL OF RIGHTS is in force in the current edition of the Code, and nothing recorded condemns it.
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.