Revenue and Taxation Code section 21025

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.

Source: Section 21025, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=21025. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 21025’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_21025

Original Source: Section 21025, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=21025. (last accessed May 10, 2025).