Revenue and Taxation Code section 2635.5

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.

Source: Section 2635.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2635.5. (accessed May 4, 2025).

Last Updated

Apr. 24, 2025

§ 2635.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_2635.5

Original Source: Section 2635.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2635.5. (last accessed Apr. 24, 2025).