Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2635.5 — Collection Generally
Cal. Rev. & Tax. Code § 2635.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2013-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 2635.5 — Collection Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.