DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 2. Collection Generally 2601-2636

§ 2635.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 2012, Ch. 161, Sec. 1. (AB 2643) Effective January 1, 2013.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.