Revenue and Taxation Code section 20635


The Controller shall reduce the amount postponed pursuant to this chapter by the amounts of any payment received for that purpose and by notification by the Franchise Tax Board of assistance payable pursuant to Chapter 1 (commencing with Section 20501). The Controller shall increase the amount postponed to reflect subsequent postponement payments pursuant to this chapter and accrued interest.

Source: Section 20635, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=20635.­ (updated Jan. 1, 1978; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 20635's source at ca​.gov