Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2635 — Collection Generally
Cal. Rev. & Tax. Code § 2635
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2020-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 2635 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.